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    <title>2017 (7) TMI 1173 - RAJASTHAN  HIGH COURT</title>
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    <description>The High Court dismissed the appeal challenging the Tribunal&#039;s judgment, affirming the deletion of the addition under section 68. The Court held that the payment made through an account payee cheque absolved the assessee of liability, and no substantial question of law arose. The Court upheld the Tribunal&#039;s decision, emphasizing the sufficiency of details provided by the assessee to justify the deletion under section 68. The appeal was ultimately dismissed, endorsing the Tribunal&#039;s reasoning and decision in the case.</description>
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    <pubDate>Tue, 25 Jul 2017 00:00:00 +0530</pubDate>
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      <title>2017 (7) TMI 1173 - RAJASTHAN  HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=273860</link>
      <description>The High Court dismissed the appeal challenging the Tribunal&#039;s judgment, affirming the deletion of the addition under section 68. The Court held that the payment made through an account payee cheque absolved the assessee of liability, and no substantial question of law arose. The Court upheld the Tribunal&#039;s decision, emphasizing the sufficiency of details provided by the assessee to justify the deletion under section 68. The appeal was ultimately dismissed, endorsing the Tribunal&#039;s reasoning and decision in the case.</description>
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      <pubDate>Tue, 25 Jul 2017 00:00:00 +0530</pubDate>
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