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    <title>2009 (7) TMI 96 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court upheld the decisions of the lower authorities regarding the acceptance of surrendered income by the Department. The Court dismissed the appeal, emphasizing that no substantial legal questions arose in the case, including the issue of unrecorded sales. The appellant&#039;s contentions regarding the addition of taxable income beyond the surrendered amount and the lack of findings on unrecorded sales were not deemed substantial by the Court, leading to the dismissal of the appeal.</description>
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      <description>The High Court upheld the decisions of the lower authorities regarding the acceptance of surrendered income by the Department. The Court dismissed the appeal, emphasizing that no substantial legal questions arose in the case, including the issue of unrecorded sales. The appellant&#039;s contentions regarding the addition of taxable income beyond the surrendered amount and the lack of findings on unrecorded sales were not deemed substantial by the Court, leading to the dismissal of the appeal.</description>
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