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    <title>1986 (3) TMI 98 - ITAT ALLAHABAD-A</title>
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    <description>The Tribunal upheld the AAC&#039;s decision to delete the additions of Rs. 18,087 and Rs. 9,804 for the assessment years 1981-82 and 1982-83, respectively. It found that the evidence provided by the assessee was credible and sufficient to establish the legitimate sources of funds for the property purchases, rejecting the department&#039;s claims of unexplained investments. The Tribunal dismissed the appeals by the Department and confirmed the decisions of the AAC.</description>
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