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    <title>2023 (3) TMI 547 - ITAT RAJKOT</title>
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    <description>The Tribunal concluded that the addition of Rs. 3,76,667/- as unexplained investment was unwarranted and directed its deletion, allowing the appeal of the assessee. The judgment reinforces the principle that additions cannot be made solely based on survey statements without corroborative evidence.</description>
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      <description>The Tribunal concluded that the addition of Rs. 3,76,667/- as unexplained investment was unwarranted and directed its deletion, allowing the appeal of the assessee. The judgment reinforces the principle that additions cannot be made solely based on survey statements without corroborative evidence.</description>
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