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    <title>2019 (10) TMI 860 - ITAT DELHI</title>
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    <description>The appeal filed by the assessee was dismissed by the Tribunal. The additions made by the Assessing Officer and sustained by the CIT(A) were upheld. The Tribunal found that the assessee failed to provide material evidence to rebut the unexplained investments and did not avail reasonable opportunities to present their case. The Tribunal agreed with the detailed reasons provided by the CIT(A) and concluded that the appeal lacked merit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=387376</link>
      <description>The appeal filed by the assessee was dismissed by the Tribunal. The additions made by the Assessing Officer and sustained by the CIT(A) were upheld. The Tribunal found that the assessee failed to provide material evidence to rebut the unexplained investments and did not avail reasonable opportunities to present their case. The Tribunal agreed with the detailed reasons provided by the CIT(A) and concluded that the appeal lacked merit.</description>
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