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    <title>2012 (9) TMI 791 - ITAT MUMBAI</title>
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    <description>The Tribunal admitted additional evidence provided by the assessee, including transaction details and contract notes, and remanded the case to the CIT(A) for fresh examination. The CIT(A) was directed to re-evaluate the issues of unexplained cash and loans, allowing the assessee a proper opportunity to present evidence. Both appeals were allowed for statistical purposes, necessitating a detailed reassessment by the CIT(A).</description>
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