2024 (12) TMI 393

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..... sessee to substantiate the manner in which the undisclosed income was derived - as decided by HC [ 2024 (7) TMI 1561 - DELHI HIGH COURT] it cannot be said that the assessee has fulfilled the requirement that she, in her statement (under section 132(4)) substantiates the manner in which the undisclosed income was derived . Such being the case, this court is of the opinion that the lower appellate a .....

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