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    <title>2021 (12) TMI 500 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the Assessee, deleting the additions made for unexplained investments in properties in Mumbai and Navi Mumbai. The Tribunal emphasized the importance of incriminating material and the necessity of corroborating statements with evidence during assessments post a search and seizure action.</description>
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      <description>The Tribunal ruled in favor of the Assessee, deleting the additions made for unexplained investments in properties in Mumbai and Navi Mumbai. The Tribunal emphasized the importance of incriminating material and the necessity of corroborating statements with evidence during assessments post a search and seizure action.</description>
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