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    <title>2019 (7) TMI 610 - DELHI HIGH COURT</title>
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    <description>The Court condoned the delay in re-filing the appeal and disposed of the delay application. The appeal challenging the deletion of an addition of Rs. 6,98,00,000 by the Assessing Officer was upheld by the ITAT. Discrepancies in values in agreements and treatment of unaccounted investment were noted. The Court agreed with the ITAT&#039;s decision based on the DVO&#039;s valuation report, which impacted the Assessee&#039;s income addition. The Court dismissed the appeal, finding no legal infirmity in the ITAT&#039;s decision regarding the treatment of unsigned documents and the DVO&#039;s valuation report.</description>
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      <title>2019 (7) TMI 610 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=382914</link>
      <description>The Court condoned the delay in re-filing the appeal and disposed of the delay application. The appeal challenging the deletion of an addition of Rs. 6,98,00,000 by the Assessing Officer was upheld by the ITAT. Discrepancies in values in agreements and treatment of unaccounted investment were noted. The Court agreed with the ITAT&#039;s decision based on the DVO&#039;s valuation report, which impacted the Assessee&#039;s income addition. The Court dismissed the appeal, finding no legal infirmity in the ITAT&#039;s decision regarding the treatment of unsigned documents and the DVO&#039;s valuation report.</description>
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