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    <title>2010 (4) TMI 1192 - ITAT DELHI</title>
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    <description>The Income Tax Appellate Tribunal (ITAT) allowed the appeal filed by the assessee, directing a re-examination by the Assessing Officer (AO) regarding the availability of cash and related contentions. The ITAT disagreed with the Commissioner of Income Tax (Appeals) and sent the matter back to the AO for further review, emphasizing the need to consider the contentions of the assessee regarding cash availability, income admitted, and family expenses.</description>
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      <description>The Income Tax Appellate Tribunal (ITAT) allowed the appeal filed by the assessee, directing a re-examination by the Assessing Officer (AO) regarding the availability of cash and related contentions. The ITAT disagreed with the Commissioner of Income Tax (Appeals) and sent the matter back to the AO for further review, emphasizing the need to consider the contentions of the assessee regarding cash availability, income admitted, and family expenses.</description>
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