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    <title>2023 (2) TMI 269 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision to delete the addition of unexplained investment in unlisted equities, emphasizing the established identity, creditworthiness, and genuineness of the transaction between the assessee and the group companies, as supported by documentary evidence and findings of fact.</description>
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      <description>The Tribunal upheld the decision to delete the addition of unexplained investment in unlisted equities, emphasizing the established identity, creditworthiness, and genuineness of the transaction between the assessee and the group companies, as supported by documentary evidence and findings of fact.</description>
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