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    <title>2023 (1) TMI 407 - ITAT DELHI</title>
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    <description>The ITAT upheld the additions under section 68 of the Income Tax Act for undisclosed income in both the Suisse Bank Account with HSBC Bank Geneva and the HSBC Bank London account. The appellant&#039;s lack of evidence and credibility in explaining the transactions led to the confirmation of the additions by the lower authorities, with the ITAT dismissing the appeal.</description>
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      <description>The ITAT upheld the additions under section 68 of the Income Tax Act for undisclosed income in both the Suisse Bank Account with HSBC Bank Geneva and the HSBC Bank London account. The appellant&#039;s lack of evidence and credibility in explaining the transactions led to the confirmation of the additions by the lower authorities, with the ITAT dismissing the appeal.</description>
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