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    <title>2023 (9) TMI 742 - ITAT NAGPUR</title>
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    <description>The appeals filed by the assessees against the orders of Commissioner of Income-Tax (Appeals)-II, Nagpur for A.Y. 2007-08 were dismissed. The contentions regarding the validity of the assessment order, the individual capacity of assessment, and the addition of on money consideration were all dismissed for lack of merit. The assessees failed to provide sufficient evidence to support their claims, leading to the upholding of the CIT(A)&#039;s findings. The appeals were dismissed, and the order was pronounced on 3rd August 2023.</description>
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      <description>The appeals filed by the assessees against the orders of Commissioner of Income-Tax (Appeals)-II, Nagpur for A.Y. 2007-08 were dismissed. The contentions regarding the validity of the assessment order, the individual capacity of assessment, and the addition of on money consideration were all dismissed for lack of merit. The assessees failed to provide sufficient evidence to support their claims, leading to the upholding of the CIT(A)&#039;s findings. The appeals were dismissed, and the order was pronounced on 3rd August 2023.</description>
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