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    <title>2021 (7) TMI 765 - ITAT JAIPUR</title>
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    <description>The tribunal upheld the CIT(A)&#039;s order, confirming the applicability of Section 56(2)(vii)(b) on the purchase of agricultural land, additions under Sections 69B and 69C for unexplained investment and expenditure, respectively. The tribunal dismissed the appeal, ruling in favor of the tax authorities and finding the assessee&#039;s arguments unsubstantiated.</description>
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      <description>The tribunal upheld the CIT(A)&#039;s order, confirming the applicability of Section 56(2)(vii)(b) on the purchase of agricultural land, additions under Sections 69B and 69C for unexplained investment and expenditure, respectively. The tribunal dismissed the appeal, ruling in favor of the tax authorities and finding the assessee&#039;s arguments unsubstantiated.</description>
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