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    <title>2026 (7) TMI 303 - ITAT DELHI</title>
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    <description>Deletion of the addition for unexplained cash salary was held unsustainable because the appellate authority ignored seized material and a search statement indicating cash salary payments, and deleted the addition without further enquiry or remand verification. The Tribunal found that these relevant facts were not properly dealt with, so the addition was restored. Once the revenue&#039;s appeal on that issue succeeded, the cross objection supporting deletion also failed and was dismissed.</description>
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      <title>2026 (7) TMI 303 - ITAT DELHI</title>
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      <description>Deletion of the addition for unexplained cash salary was held unsustainable because the appellate authority ignored seized material and a search statement indicating cash salary payments, and deleted the addition without further enquiry or remand verification. The Tribunal found that these relevant facts were not properly dealt with, so the addition was restored. Once the revenue&#039;s appeal on that issue succeeded, the cross objection supporting deletion also failed and was dismissed.</description>
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