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    <title>1977 (2) TMI 31 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the appeal partly, directing the deletion of the addition of Rs. 4,65,000 as income from undisclosed sources. It found that the assessee had proven the genuineness of the credits and that the authorities did not follow the Tribunal&#039;s directions, leading to unsustainable orders. The Tribunal also modified the disallowances of certain expenses, deleting some based on the nature and extent of the assessee&#039;s business activities.</description>
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      <description>The Tribunal allowed the appeal partly, directing the deletion of the addition of Rs. 4,65,000 as income from undisclosed sources. It found that the assessee had proven the genuineness of the credits and that the authorities did not follow the Tribunal&#039;s directions, leading to unsustainable orders. The Tribunal also modified the disallowances of certain expenses, deleting some based on the nature and extent of the assessee&#039;s business activities.</description>
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