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    <title>2023 (4) TMI 231 - ITAT INDORE</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s decision to delete the Rs. 2,08,10,930/- addition made by the Ld. AO under Section 69 of the Income Tax Act, 1961. The Tribunal found that the Ld. AO&#039;s addition was unjustified as it included duplicated amounts and failed to prove that the amounts constituted undisclosed income. Consequently, the Revenue&#039;s appeal was dismissed, affirming the deletion of the addition.</description>
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      <title>2023 (4) TMI 231 - ITAT INDORE</title>
      <link>https://www.taxtmi.com/caselaws?id=436205</link>
      <description>The Tribunal upheld the Ld. CIT(A)&#039;s decision to delete the Rs. 2,08,10,930/- addition made by the Ld. AO under Section 69 of the Income Tax Act, 1961. The Tribunal found that the Ld. AO&#039;s addition was unjustified as it included duplicated amounts and failed to prove that the amounts constituted undisclosed income. Consequently, the Revenue&#039;s appeal was dismissed, affirming the deletion of the addition.</description>
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