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2013 (10) TMI 110 - ALLAHABAD HIGH COURTAddition u/s 68 of the Income Tax Act read with Rule 46A of the Income Tax Rules – Held that:- Sufficient reasons for admitting the additional evidence on the conditions laid down in Rule 46-A, and further that the documents were forwarded to AO under Section 46-A vide letter dated 21.5.2008, calling for a remand report, and on which the AO had filed the remand report - Share transactions were genuine and thus the addition made at Rs.10,62,000/- was liable to be deleted – Decided against the Revenue.
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