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    <title>2023 (4) TMI 1212 - ITAT DELHI</title>
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    <description>The appeal challenged the assessment order, addition of Rs. 3,32,313 to the assessee&#039;s income, and application of section 69A of the Act. Despite the assessee&#039;s arguments that the addition was based on presumptions without incriminating evidence and that the expenditure was explained, the Tribunal upheld the decision, limiting the addition to Rs. 3,32,313. The appeal was dismissed, affirming the Commissioner of Income-tax (Appeals) order.</description>
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      <title>2023 (4) TMI 1212 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=437186</link>
      <description>The appeal challenged the assessment order, addition of Rs. 3,32,313 to the assessee&#039;s income, and application of section 69A of the Act. Despite the assessee&#039;s arguments that the addition was based on presumptions without incriminating evidence and that the expenditure was explained, the Tribunal upheld the decision, limiting the addition to Rs. 3,32,313. The appeal was dismissed, affirming the Commissioner of Income-tax (Appeals) order.</description>
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      <pubDate>Thu, 27 Apr 2023 00:00:00 +0530</pubDate>
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