2024 (1) TMI 1240

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..... nd Tribunal has deleted the addition merely only on the ground that no opportunity was provided for cross-examination,but fact remains that assessee never availed it - transaction is not genuine but colorable as money is routed indirectly from the firm to the assessee's account under the garb of the gifts. HELD THAT:- We are not inclined to interfere with the impugned judgment and order passed .....

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