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    <title>2022 (8) TMI 357 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partly allowed the appeal, confirming the addition of Rs. 1,20,000 for cash receipts lacking proper documentation. However, it deleted the additions of Rs. 28,00,000 and Rs. 48,50,000 for advances and housing loan repayment, respectively, due to sufficient documentary evidence provided by the assessee. The invocation of Section 115BBE was rejected as unjustified, emphasizing the significance of supporting evidence in tax matters.</description>
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      <description>The Tribunal partly allowed the appeal, confirming the addition of Rs. 1,20,000 for cash receipts lacking proper documentation. However, it deleted the additions of Rs. 28,00,000 and Rs. 48,50,000 for advances and housing loan repayment, respectively, due to sufficient documentary evidence provided by the assessee. The invocation of Section 115BBE was rejected as unjustified, emphasizing the significance of supporting evidence in tax matters.</description>
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