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    <title>2021 (9) TMI 627 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to delete the addition of Rs. 26,66,380 made on account of high cash in hand. The Tribunal found the addition unjustified, as it was based on suspicion without concrete evidence of undisclosed use of cash withdrawals. Emphasizing the necessity of proper grounds for such additions, the Tribunal ruled in favor of the appellant, removing the disputed amount.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to delete the addition of Rs. 26,66,380 made on account of high cash in hand. The Tribunal found the addition unjustified, as it was based on suspicion without concrete evidence of undisclosed use of cash withdrawals. Emphasizing the necessity of proper grounds for such additions, the Tribunal ruled in favor of the appellant, removing the disputed amount.</description>
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