Commissioner of Income-tax (Appeals) upholds deletion of protective addition u/s 69C due to substantive confirmation elsewhere.

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....Unaccounted investment - Addition in the hands of the assessee on protective basis on account of expenses u/s. 69C - We find no infirmity in the order of learned Commissioner of Income-tax (Appeals) in deleting the addition in the hands of this assessee, made on protective basis, when addition already made in the case of other assesses on substantive basis, have been confirmed. - AT....