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    <title>DVO Report Alone Not Incriminating: Additions Based Solely on DVO&#039;s Findings Deemed Unsustainable in Investment Cases.</title>
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    <description>Assessment u/s 153A - undisclosed investments - the DVO&#039;s report on standalone basis without any corroborating material cannot be construed as incriminating material and hence the additions solely on the basis of the DVO&#039;s report are not sustainable. - AT</description>
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