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    <title>2022 (11) TMI 886 - ITAT RAJKOT</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, deleting the additions of Rs. 16.97 Lacs and Rs. 83.03 Lacs, as the revenue failed to provide sufficient evidence to support the additions. The judgment emphasized the importance of corroborative evidence in making additions based on statements during search proceedings.</description>
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