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    <title>1999 (10) TMI 92 - ITAT CHANDIGARH</title>
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    <description>The appeal was allowed in part, with a total addition of Rs. 9.30 lakhs sustained. The Tribunal rejected the conversion of survey proceedings into search proceedings and approval by CIT. The addition of Rs. 1,69,50,812 was deleted, except for Rs. 60,000. Various other additions were also deleted due to lack of evidence, except for Rs. 9.30 lakhs, which was sustained based on cash flow analysis.</description>
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      <description>The appeal was allowed in part, with a total addition of Rs. 9.30 lakhs sustained. The Tribunal rejected the conversion of survey proceedings into search proceedings and approval by CIT. The addition of Rs. 1,69,50,812 was deleted, except for Rs. 60,000. Various other additions were also deleted due to lack of evidence, except for Rs. 9.30 lakhs, which was sustained based on cash flow analysis.</description>
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