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2010 (11) TMI 220 - CESTAT, NEW DELHISurvey - Demand - Business auxiliary services - There is also no dispute about the fact that during the visit of the survey team the Income-tax authorities on 17-10-2003, the respondent declared an undeclared income of Rs. 4,00,000 to lie Income-tax authorities which was added to their taxable income for 2003-2004 - it cannot be said that the entire income of Rs. 4,00,000 declared by them to the Income-tax authorities on 17-10-2003 is attributable to the taxable services provided by them to their clients during the period from 1-7-2003 to 17-10-2003 - the evidence gathered by the Department is not sufficient to establish even the preponderance of probability - Decided in the favour of the assessee
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