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    <title>2023 (4) TMI 43 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court upheld the addition of Rs. 1 lakh as income from an undisclosed source, dismissing the appellant&#039;s challenge regarding the NRE gift. The Tribunal&#039;s deletion of Rs. 6,15,291 from the total addition was considered, resulting in a net additional income of Rs. 16,15,291. The appellant&#039;s reliance on irrelevant judgments was deemed inapplicable, leading to the dismissal of the appeal due to the lack of substantial legal questions.</description>
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      <description>The court upheld the addition of Rs. 1 lakh as income from an undisclosed source, dismissing the appellant&#039;s challenge regarding the NRE gift. The Tribunal&#039;s deletion of Rs. 6,15,291 from the total addition was considered, resulting in a net additional income of Rs. 16,15,291. The appellant&#039;s reliance on irrelevant judgments was deemed inapplicable, leading to the dismissal of the appeal due to the lack of substantial legal questions.</description>
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