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    <title>2022 (2) TMI 429 - ITAT RAJKOT</title>
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    <description>The appeals were filed against a consolidated order for Assessment Years 2009-10 to 2015-16, focusing on the addition of unexplained salary from Gopal Sea Foods. The Tribunal emphasized the necessity of incriminating material for additions under Section 153A, noting the lack of such evidence. Consequently, the additions were deemed improper and unjustified. The appellant&#039;s additional grounds were allowed, and the additions for unaccounted salary income and unexplained investments were disallowed. All appeals were decided in favor of the appellant on February 1, 2022.</description>
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      <title>2022 (2) TMI 429 - ITAT RAJKOT</title>
      <link>https://www.taxtmi.com/caselaws?id=418178</link>
      <description>The appeals were filed against a consolidated order for Assessment Years 2009-10 to 2015-16, focusing on the addition of unexplained salary from Gopal Sea Foods. The Tribunal emphasized the necessity of incriminating material for additions under Section 153A, noting the lack of such evidence. Consequently, the additions were deemed improper and unjustified. The appellant&#039;s additional grounds were allowed, and the additions for unaccounted salary income and unexplained investments were disallowed. All appeals were decided in favor of the appellant on February 1, 2022.</description>
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