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    <title>1984 (5) TMI 39 - DELHI High Court</title>
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    <description>The High Court of Delhi upheld the Tribunal&#039;s decision to add Rs. 10,000 to the assessee&#039;s income for the assessment year 1966-67, based on discrepancies in the assessee&#039;s statements regarding marriage expenses claimed. Despite the unusual nature of the addition, the court found it justified due to lack of evidence supporting the claimed expenditure. The court ruled in favor of the Department, emphasizing the difficulty in determining the exact amount spent on the marriage and leaving each party to bear their own costs.</description>
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    <pubDate>Tue, 22 May 1984 00:00:00 +0530</pubDate>
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      <title>1984 (5) TMI 39 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=27970</link>
      <description>The High Court of Delhi upheld the Tribunal&#039;s decision to add Rs. 10,000 to the assessee&#039;s income for the assessment year 1966-67, based on discrepancies in the assessee&#039;s statements regarding marriage expenses claimed. Despite the unusual nature of the addition, the court found it justified due to lack of evidence supporting the claimed expenditure. The court ruled in favor of the Department, emphasizing the difficulty in determining the exact amount spent on the marriage and leaving each party to bear their own costs.</description>
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      <pubDate>Tue, 22 May 1984 00:00:00 +0530</pubDate>
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