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    <title>2012 (3) TMI 650 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete the additions for unexplained investment in land purchase and undisclosed profit from land transactions. The Tribunal also confirmed that the additional evidence admitted by the CIT(A) was not in violation of Rule 46A(3) as it was already part of the Revenue record. The Revenue&#039;s appeals were dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete the additions for unexplained investment in land purchase and undisclosed profit from land transactions. The Tribunal also confirmed that the additional evidence admitted by the CIT(A) was not in violation of Rule 46A(3) as it was already part of the Revenue record. The Revenue&#039;s appeals were dismissed.</description>
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