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    <title>2025 (5) TMI 2052 - ITAT DELHI</title>
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    <description>Additions and disallowances based on search and survey material, including alleged bogus purchases and additions under section 69A, were upheld because the tax authorities relied on incriminating material and the assessee offered no appearance or factual rebuttal. The record showed that the findings from the GST search action and the section 133A survey had been duly appreciated, and no error was found in the impugned orders. No interference was warranted, so the additions sustained by the lower authorities remained in force.</description>
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      <link>https://www.taxtmi.com/caselaws?id=771780</link>
      <description>Additions and disallowances based on search and survey material, including alleged bogus purchases and additions under section 69A, were upheld because the tax authorities relied on incriminating material and the assessee offered no appearance or factual rebuttal. The record showed that the findings from the GST search action and the section 133A survey had been duly appreciated, and no error was found in the impugned orders. No interference was warranted, so the additions sustained by the lower authorities remained in force.</description>
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