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    <title>2019 (4) TMI 359 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the jurisdiction assumed under Section 147 and the addition of deemed dividend under Section 2(22)(e). However, the issues of unexplained cash deposit, rental income, and interest income were remanded back to the Assessing Officer for fresh examination. The assessee&#039;s appeal was partly allowed for statistical purposes, with specific matters requiring further verification.</description>
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      <description>The Tribunal upheld the jurisdiction assumed under Section 147 and the addition of deemed dividend under Section 2(22)(e). However, the issues of unexplained cash deposit, rental income, and interest income were remanded back to the Assessing Officer for fresh examination. The assessee&#039;s appeal was partly allowed for statistical purposes, with specific matters requiring further verification.</description>
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