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The Appellate Tribunal addressed the addition u/s 69 concerning unexplained investment. The issue stemmed from an agreement displaying the individual name of the assessee, a director of the company, instead of the company's name. The Tribunal upheld the CIT (A)'s decision, noting a genuine mistake rectified later. Section 69 criteria were examined, requiring unrecorded investments with no satisfactory explanation. The Tribunal found the provided explanation credible and supported by evidence, thus dismissing the Revenue's appeal.
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