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    <title>2012 (5) TMI 834 - ITAT DELHI</title>
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    <description>The appeal filed by the assessee was allowed, and the appeal filed by the revenue was dismissed. The Tribunal found insufficient evidence to support the additions made by the Assessing Officer, particularly regarding investments and advances outside the books of account. Additionally, the Tribunal determined that documents found during search operations were not conclusively linked to the assessee, leading to the deletion of the contested additions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=287586</link>
      <description>The appeal filed by the assessee was allowed, and the appeal filed by the revenue was dismissed. The Tribunal found insufficient evidence to support the additions made by the Assessing Officer, particularly regarding investments and advances outside the books of account. Additionally, the Tribunal determined that documents found during search operations were not conclusively linked to the assessee, leading to the deletion of the contested additions.</description>
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