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    <title>2021 (7) TMI 922 - DELHI HIGH COURT</title>
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    <description>The court upheld the decisions of CIT(A) and ITAT, dismissing the Revenue&#039;s appeal for AY 2009-10. The additions to the appellant&#039;s income were deemed unjustified as they were not based on incriminating material found during the search, and the Revenue failed to provide sufficient details or explanations regarding the alleged material. Citing the precedent in CIT Vs. Kabul Chawla, the court found no substantial question of law, leading to the dismissal of the appeal. The order was to be uploaded online and sent to the counsel via email.</description>
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      <description>The court upheld the decisions of CIT(A) and ITAT, dismissing the Revenue&#039;s appeal for AY 2009-10. The additions to the appellant&#039;s income were deemed unjustified as they were not based on incriminating material found during the search, and the Revenue failed to provide sufficient details or explanations regarding the alleged material. Citing the precedent in CIT Vs. Kabul Chawla, the court found no substantial question of law, leading to the dismissal of the appeal. The order was to be uploaded online and sent to the counsel via email.</description>
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