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    <title>2020 (4) TMI 617 - ITAT SURAT</title>
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    <description>The Tribunal allowed all three appeals of the Assessee for the assessment years 2011-12, 2012-13, and 2013-14, overturning the disallowances and additions made by the lower authorities under sections 69C and 69A of the Income Tax Act. The Tribunal found that the Assessee had provided sufficient evidence for premium payments on life insurance policies and disproved the addition of unexplained jewellery. The orders were pronounced on 11.02.2020 in favor of the Assessee.</description>
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      <title>2020 (4) TMI 617 - ITAT SURAT</title>
      <link>https://www.taxtmi.com/caselaws?id=394710</link>
      <description>The Tribunal allowed all three appeals of the Assessee for the assessment years 2011-12, 2012-13, and 2013-14, overturning the disallowances and additions made by the lower authorities under sections 69C and 69A of the Income Tax Act. The Tribunal found that the Assessee had provided sufficient evidence for premium payments on life insurance policies and disproved the addition of unexplained jewellery. The orders were pronounced on 11.02.2020 in favor of the Assessee.</description>
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