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    <title>2022 (11) TMI 972 - ITAT VARANASI</title>
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    <description>The tribunal upheld the addition of Rs. 15,00,000 as unexplained money under Section 69A of the Income Tax Act, rejecting the appellant&#039;s arguments. The court found the seized document, retrieved from an employee&#039;s laptop, to be authentic and correct, leading to the dismissal of the appeal. The tribunal emphasized that the appellant failed to justify the information in the seized material, resulting in the affirmation of the CIT(A)&#039;s order and the imposition of the addition.</description>
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      <description>The tribunal upheld the addition of Rs. 15,00,000 as unexplained money under Section 69A of the Income Tax Act, rejecting the appellant&#039;s arguments. The court found the seized document, retrieved from an employee&#039;s laptop, to be authentic and correct, leading to the dismissal of the appeal. The tribunal emphasized that the appellant failed to justify the information in the seized material, resulting in the affirmation of the CIT(A)&#039;s order and the imposition of the addition.</description>
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