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    <description>The Tribunal upheld the AAC&#039;s decision to delete the addition of Rs. 90,500 as income under &quot;other sources.&quot; The Revenue&#039;s appeal challenging the deletion was dismissed as the assessee successfully proved the genuineness of the cash credits through confirmatory letters from creditors, demonstrating the lack of substantial evidence by the Revenue to disturb the AAC&#039;s order.</description>
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