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Income Tax - Case Law - ITO, Ward-9(2) Ahmedabad Versus Ashish Amratlal Patel, Jaydeep Amratlal Patel 2013 (8) TMI 179 - ITAT AHMEDABAD

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Unexplained cash credit - CIT(A) deleted the addition - Held that - CIT(A) has correctly appreciated the facts of the case as AO made additions merely on certain surmises and apprehensions. The AO has ignored the entries.......... Income Tax - Case Law

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