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    <title>2019 (5) TMI 1261 - ITAT RAIPUR</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s order and allowed the assessee&#039;s appeal, deleting the disallowance/addition of Rs. 1,55,35,633 under Section 68 of the Income Tax Act. The Tribunal emphasized the significance of documentary evidence and personal verification in establishing the genuineness of transactions, concluding that un-served notices alone could not render transactions non-genuine.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s order and allowed the assessee&#039;s appeal, deleting the disallowance/addition of Rs. 1,55,35,633 under Section 68 of the Income Tax Act. The Tribunal emphasized the significance of documentary evidence and personal verification in establishing the genuineness of transactions, concluding that un-served notices alone could not render transactions non-genuine.</description>
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