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    <title>2020 (2) TMI 1091 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT (A)&#039;s decision, dismissing the revenue&#039;s appeal. The revenue failed to provide concrete evidence supporting the addition under section 68 of the Income Tax Act. The Tribunal found the assessee had adequately proven the genuineness of the transactions, complying with all requirements and submitting sufficient documentation. Consequently, the appeal by the revenue was rejected, and the order was issued on 04/02/2020.</description>
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      <description>The Tribunal upheld the CIT (A)&#039;s decision, dismissing the revenue&#039;s appeal. The revenue failed to provide concrete evidence supporting the addition under section 68 of the Income Tax Act. The Tribunal found the assessee had adequately proven the genuineness of the transactions, complying with all requirements and submitting sufficient documentation. Consequently, the appeal by the revenue was rejected, and the order was issued on 04/02/2020.</description>
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