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    <title>Surrendered income addition upheld; retraction via late affidavit dismissed. Consistent, timely declarations crucial in tax cases.</title>
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    <description>Addition of surrendered income - retraction of statement - Such a statement when recorded at two stages cannot be discarded summarily in cryptic manner by observing that the assessee in a belatedly filed affidavit has retracted from his statement - additions confirmed.</description>
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