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    <title>2019 (6) TMI 399 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Assessee&#039;s appeal, upholding the addition of the corpus donation as undisclosed income under section 68 of the IT Act. The decision was based on the Assessee&#039;s failure to prove the donation&#039;s legitimacy and the lack of cooperation from LEARN in providing essential information for verification. The Tribunal emphasized the Assessee&#039;s inability to establish the genuineness of the donation, leading to the affirmation of the addition.</description>
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      <description>The Tribunal dismissed the Assessee&#039;s appeal, upholding the addition of the corpus donation as undisclosed income under section 68 of the IT Act. The decision was based on the Assessee&#039;s failure to prove the donation&#039;s legitimacy and the lack of cooperation from LEARN in providing essential information for verification. The Tribunal emphasized the Assessee&#039;s inability to establish the genuineness of the donation, leading to the affirmation of the addition.</description>
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