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    <title>2021 (4) TMI 195 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s decisions to delete additions made by the Assessing Officer in all three issues. The Tribunal found that the assessee adequately explained the sources of funds with supporting documentation, emphasizing the importance of proper evidence and consistency in explanations. The Department&#039;s appeal was dismissed, affirming the deletions and highlighting the principles of natural justice and the need for thorough documentation to verify fund sources.</description>
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      <description>The Tribunal upheld the Ld. CIT(A)&#039;s decisions to delete additions made by the Assessing Officer in all three issues. The Tribunal found that the assessee adequately explained the sources of funds with supporting documentation, emphasizing the importance of proper evidence and consistency in explanations. The Department&#039;s appeal was dismissed, affirming the deletions and highlighting the principles of natural justice and the need for thorough documentation to verify fund sources.</description>
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