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    <title>1976 (4) TMI 58 - ITAT ALLAHABAD-A</title>
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    <description>The Tribunal upheld the deletion of additions of Rs. 1,65,000 and Rs. 2,344, as the red diary entries were deemed unsubstantiated. However, it upheld the addition of Rs. 4,432 for income from undisclosed sources due to lack of evidence regarding the source of old ornaments. Both the department&#039;s appeal and the assessee&#039;s cross-objection were dismissed.</description>
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      <description>The Tribunal upheld the deletion of additions of Rs. 1,65,000 and Rs. 2,344, as the red diary entries were deemed unsubstantiated. However, it upheld the addition of Rs. 4,432 for income from undisclosed sources due to lack of evidence regarding the source of old ornaments. Both the department&#039;s appeal and the assessee&#039;s cross-objection were dismissed.</description>
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