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    <title>2013 (11) TMI 1277 - ITAT AGRA</title>
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    <description>The Tribunal upheld the addition of Rs.1,20,000/- under Section 68 of the Income Tax Act as the assessee failed to prove the creditworthiness and genuineness of transactions with five creditors. The appeal was dismissed, confirming the addition in question.</description>
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      <description>The Tribunal upheld the addition of Rs.1,20,000/- under Section 68 of the Income Tax Act as the assessee failed to prove the creditworthiness and genuineness of transactions with five creditors. The appeal was dismissed, confirming the addition in question.</description>
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