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    <title>2020 (10) TMI 187 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals of the assessee and dismissed the appeals of the revenue, directing the AO to make additions based on corroborative evidence and proper computation methods. The additions made by the AO regarding undisclosed investments, cash receipts, and payments were deleted as they lacked supporting evidence and were not justified. The Tribunal emphasized the importance of proper substantiation in making additions to the income of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399213</link>
      <description>The Tribunal allowed the appeals of the assessee and dismissed the appeals of the revenue, directing the AO to make additions based on corroborative evidence and proper computation methods. The additions made by the AO regarding undisclosed investments, cash receipts, and payments were deleted as they lacked supporting evidence and were not justified. The Tribunal emphasized the importance of proper substantiation in making additions to the income of the assessee.</description>
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