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    <title>2021 (9) TMI 1335 - ITAT DELHI</title>
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    <description>The appeal was successful as the tribunal concluded that no separate addition should be made in the appellant&#039;s case for undisclosed investment in jewellery. The tribunal emphasized centralizing cases of family members for a comprehensive determination of undisclosed income. Since the undisclosed income determined matched the income declared in the return, the addition of Rs. 41,48,174 was deleted, and the appeal of the assessee was allowed.</description>
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      <description>The appeal was successful as the tribunal concluded that no separate addition should be made in the appellant&#039;s case for undisclosed investment in jewellery. The tribunal emphasized centralizing cases of family members for a comprehensive determination of undisclosed income. Since the undisclosed income determined matched the income declared in the return, the addition of Rs. 41,48,174 was deleted, and the appeal of the assessee was allowed.</description>
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