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    <title>2023 (2) TMI 1432 - DELHI HIGH COURT</title>
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    <description>The HC upheld the ITAT&#039;s decision allowing the assessee&#039;s cross-objections and deleting additions under s.68 (unsecured loans) and s.2(22)(e), finding no incriminating material against the assessee. The revenue&#039;s contention based on prior precedent did not raise a substantial question of law for the court&#039;s consideration. The appeal was dismissed/closed for lack of a substantial legal issue.</description>
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      <description>The HC upheld the ITAT&#039;s decision allowing the assessee&#039;s cross-objections and deleting additions under s.68 (unsecured loans) and s.2(22)(e), finding no incriminating material against the assessee. The revenue&#039;s contention based on prior precedent did not raise a substantial question of law for the court&#039;s consideration. The appeal was dismissed/closed for lack of a substantial legal issue.</description>
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