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    <title>2019 (4) TMI 404 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the addition of unexplained cash investment for the assessment year 2009-10 due to the incorrect assessment year for the cash seized from the locker. The judgment emphasized the importance of aligning additions with the correct assessment year based on the timing of the search and seizure operations.</description>
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      <description>The Tribunal allowed the appeal, setting aside the addition of unexplained cash investment for the assessment year 2009-10 due to the incorrect assessment year for the cash seized from the locker. The judgment emphasized the importance of aligning additions with the correct assessment year based on the timing of the search and seizure operations.</description>
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