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    <title>2018 (12) TMI 1702 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions made by the AO under sections 68, 69B, unexplained investment in shares, unexplained investment, and section 2(22)(e) of the I.T. Act. The Tribunal emphasized the lack of evidence and reliance on suspicion by the AO in making these additions. Additionally, the Tribunal dismissed the assessee&#039;s procedural objections, confirming the validity of the assessment proceedings.</description>
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      <title>2018 (12) TMI 1702 - ITAT COCHIN</title>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions made by the AO under sections 68, 69B, unexplained investment in shares, unexplained investment, and section 2(22)(e) of the I.T. Act. The Tribunal emphasized the lack of evidence and reliance on suspicion by the AO in making these additions. Additionally, the Tribunal dismissed the assessee&#039;s procedural objections, confirming the validity of the assessment proceedings.</description>
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