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2018 (4) TMI 1356 - AT - Income TaxReopening of assessment - addition u/s 69B - Held that:- Commissioner (Appeals) correctly concluded that in the absence of any evidence brought on record to prove the payment of on–money by the assessee the addition made under section 69B of the Act cannot be sustained. See ITO v/s M/s. Saturn Advisory Services Pvt. Ltd [2017 (11) TMI 1054 - ITAT MUMBAI] - Decided in favour of assessee.
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