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    <title>2025 (10) TMI 293 - ITAT CHENNAI</title>
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    <description>ITAT upheld the CIT(A)&#039;s decision and dismissed the revenue&#039;s appeal, rejecting additions based on seized documents and a third-party statement that alleged payments from a mining company to the assessee as a public servant. Government orders showed the assessee was not the revenue minister during the relevant period, undermining the revenue&#039;s hypothesis; consequently the impugned additions were not sustained.</description>
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      <description>ITAT upheld the CIT(A)&#039;s decision and dismissed the revenue&#039;s appeal, rejecting additions based on seized documents and a third-party statement that alleged payments from a mining company to the assessee as a public servant. Government orders showed the assessee was not the revenue minister during the relevant period, undermining the revenue&#039;s hypothesis; consequently the impugned additions were not sustained.</description>
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