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    <description>The Tribunal dismissed the appeal, confirming the addition of Rs. 45,00,000 under Section 69B of the Income-tax Act, 1961. The assessee&#039;s failure to explain discrepancies in property transactions and challenge witness statements led to the dismissal. The Tribunal upheld that the assessee was given a fair opportunity to present his case, and procedural requirements were met.</description>
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      <description>The Tribunal dismissed the appeal, confirming the addition of Rs. 45,00,000 under Section 69B of the Income-tax Act, 1961. The assessee&#039;s failure to explain discrepancies in property transactions and challenge witness statements led to the dismissal. The Tribunal upheld that the assessee was given a fair opportunity to present his case, and procedural requirements were met.</description>
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