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    <title>2023 (3) TMI 1100 - ITAT INDORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal challenging the deletions of additions under Sections 69, 69B, and 69A. The CIT(A)&#039;s decisions to delete the additions were upheld as there was no substantiation or corroborative evidence supporting the AO&#039;s claims of undisclosed income, unaccounted investments, and alleged cash receipts. The Tribunal found the assessee&#039;s explanations and provided documents to be sufficient in justifying the transactions, leading to the dismissal of all grounds raised by the Revenue.</description>
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      <title>2023 (3) TMI 1100 - ITAT INDORE</title>
      <link>https://www.taxtmi.com/caselaws?id=435714</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal challenging the deletions of additions under Sections 69, 69B, and 69A. The CIT(A)&#039;s decisions to delete the additions were upheld as there was no substantiation or corroborative evidence supporting the AO&#039;s claims of undisclosed income, unaccounted investments, and alleged cash receipts. The Tribunal found the assessee&#039;s explanations and provided documents to be sufficient in justifying the transactions, leading to the dismissal of all grounds raised by the Revenue.</description>
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      <pubDate>Wed, 15 Mar 2023 00:00:00 +0530</pubDate>
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