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    <title>2023 (6) TMI 433 - ITAT AMRITSAR</title>
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    <description>The tribunal upheld the assessment order under section 143(3) of the Income Tax Act, dismissing the appeal and confirming the addition of Rs. 10,50,000 as unexplained money under section 69A. The tribunal found the explanations provided unsatisfactory, citing inconsistencies in the assessee&#039;s statements and lack of documentary evidence. The addition was taxed under section 115BBE, with the tribunal deeming the assessee&#039;s contentions devoid of merit.</description>
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      <title>2023 (6) TMI 433 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=438859</link>
      <description>The tribunal upheld the assessment order under section 143(3) of the Income Tax Act, dismissing the appeal and confirming the addition of Rs. 10,50,000 as unexplained money under section 69A. The tribunal found the explanations provided unsatisfactory, citing inconsistencies in the assessee&#039;s statements and lack of documentary evidence. The addition was taxed under section 115BBE, with the tribunal deeming the assessee&#039;s contentions devoid of merit.</description>
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