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    <title>2019 (10) TMI 259 - RAJASTHAN HIGH COURT</title>
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    <description>The court dismissed the appeal as the appellant failed to prove the genuineness of transactions and creditworthiness in relation to the addition under Section 68 of the Income Tax Act. The court also found that the properties in question were not HUF properties, but individual properties of the appellant after a family settlement. The lower authorities&#039; decisions were upheld, and no interference was warranted.</description>
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      <description>The court dismissed the appeal as the appellant failed to prove the genuineness of transactions and creditworthiness in relation to the addition under Section 68 of the Income Tax Act. The court also found that the properties in question were not HUF properties, but individual properties of the appellant after a family settlement. The lower authorities&#039; decisions were upheld, and no interference was warranted.</description>
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