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    <title>2019 (1) TMI 264 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the addition under section 68 for unexplained cash deposits was not sustainable due to the appellant not maintaining books of account. The Tribunal referred to legal precedents and interpretations of the Income Tax Act, ultimately allowing the appeal and deleting the addition made by the assessing officer.</description>
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