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    <title>2023 (1) TMI 1328 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the appeal filed under Section 260 of the Income Tax Act, 1961, seeking to overturn the Income Tax Appellate Tribunal&#039;s order for the block period from 01.04.1990 to 20.07.2000. The Tribunal had previously deleted an addition related to household expenses. The court found that the source of deposits in the HUF account was adequately explained and that the treatment of bonus money and match fees conformed to CBDT Circulars. The court concluded that no substantial question of law was present, thereby upholding the Tribunal&#039;s decision and dismissing the appeal.</description>
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      <description>The court dismissed the appeal filed under Section 260 of the Income Tax Act, 1961, seeking to overturn the Income Tax Appellate Tribunal&#039;s order for the block period from 01.04.1990 to 20.07.2000. The Tribunal had previously deleted an addition related to household expenses. The court found that the source of deposits in the HUF account was adequately explained and that the treatment of bonus money and match fees conformed to CBDT Circulars. The court concluded that no substantial question of law was present, thereby upholding the Tribunal&#039;s decision and dismissing the appeal.</description>
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