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    <title>2019 (7) TMI 611 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the appeal by the Revenue without costs, affirming the decisions of the CIT(A) and the ITAT to delete the addition of unexplained credit under Section 68 of the Income Tax Act for the Assessment Year 2010-11. The Court found no substantial question of law, upholding the CIT(A)&#039;s factual determinations regarding the genuineness of loans from specific individuals and rejecting the argument for remand due to the Assessee&#039;s participation in the proceedings before the CIT(A).</description>
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      <description>The Court dismissed the appeal by the Revenue without costs, affirming the decisions of the CIT(A) and the ITAT to delete the addition of unexplained credit under Section 68 of the Income Tax Act for the Assessment Year 2010-11. The Court found no substantial question of law, upholding the CIT(A)&#039;s factual determinations regarding the genuineness of loans from specific individuals and rejecting the argument for remand due to the Assessee&#039;s participation in the proceedings before the CIT(A).</description>
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