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    <title>Tribunal Supports Assessee, Dismisses Income Tax Addition Citing Evidence of Prior Year Investments and Expenditures.</title>
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    <description>Addition of income declared by assessee under Voluntary Disclosure of Income Scheme, 1997 (VDIS, 1997’) - The Tribunal allowed the assessee&#039;s appeal and deleted the addition made by the ITD. The Tribunal noted that the assessee provided evidence to support their claim that the investments and expenditures related to previous years, and the ITD did not establish that they occurred in 1997-98.</description>
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      <title>Tribunal Supports Assessee, Dismisses Income Tax Addition Citing Evidence of Prior Year Investments and Expenditures.</title>
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      <description>Addition of income declared by assessee under Voluntary Disclosure of Income Scheme, 1997 (VDIS, 1997’) - The Tribunal allowed the assessee&#039;s appeal and deleted the addition made by the ITD. The Tribunal noted that the assessee provided evidence to support their claim that the investments and expenditures related to previous years, and the ITD did not establish that they occurred in 1997-98.</description>
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