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    <title>1982 (8) TMI 103 - ITAT CHANDIGARH</title>
    <link>https://www.taxtmi.com/caselaws?id=61205</link>
    <description>The Tribunal upheld the deletion of Rs. 47,000 added as unexplained cash to the assessee&#039;s income, as the explanations provided by the assessee and her family members were consistent and corroborated by the cash book entries. Additionally, the Tribunal deleted Rs. 26,650 added as unexplained jewellery, finding no contradictory evidence from the Revenue and accepting the assessee&#039;s explanation regarding the jewellery belonging to her mother-in-law and husband. The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal, resulting in the deletion of both additions.</description>
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    <pubDate>Thu, 26 Aug 1982 00:00:00 +0530</pubDate>
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      <title>1982 (8) TMI 103 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61205</link>
      <description>The Tribunal upheld the deletion of Rs. 47,000 added as unexplained cash to the assessee&#039;s income, as the explanations provided by the assessee and her family members were consistent and corroborated by the cash book entries. Additionally, the Tribunal deleted Rs. 26,650 added as unexplained jewellery, finding no contradictory evidence from the Revenue and accepting the assessee&#039;s explanation regarding the jewellery belonging to her mother-in-law and husband. The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal, resulting in the deletion of both additions.</description>
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      <pubDate>Thu, 26 Aug 1982 00:00:00 +0530</pubDate>
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