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    <title>2013 (11) TMI 1763 - ITAT DELHI</title>
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    <description>The tribunal set aside the lower authorities&#039; orders and ruled in favor of the Assessee in a case concerning the addition of undisclosed investment amount. The tribunal emphasized the lack of concrete evidence linking the Assessee to the alleged undisclosed investment, leading to the allowance of the appeal. The judgment highlighted that the seized documents did not conclusively prove on-money transactions, as they lacked essential details and were not in the handwriting of the parties involved.</description>
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      <title>2013 (11) TMI 1763 - ITAT DELHI</title>
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      <description>The tribunal set aside the lower authorities&#039; orders and ruled in favor of the Assessee in a case concerning the addition of undisclosed investment amount. The tribunal emphasized the lack of concrete evidence linking the Assessee to the alleged undisclosed investment, leading to the allowance of the appeal. The judgment highlighted that the seized documents did not conclusively prove on-money transactions, as they lacked essential details and were not in the handwriting of the parties involved.</description>
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      <pubDate>Fri, 29 Nov 2013 00:00:00 +0530</pubDate>
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