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    <description>The ITAT allowed the Assessee&#039;s appeal for statistical purposes, directing a re-examination of issues related to unverifiable and ceased to exist creditors. The Assessee was granted an opportunity to demonstrate subsequent payments and comply with legal provisions, emphasizing the importance of factual findings in determining liabilities. The matter was remitted back to the A.O for fresh verification, highlighting the need for adherence to High Court decisions in resolving the issues at hand.</description>
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      <description>The ITAT allowed the Assessee&#039;s appeal for statistical purposes, directing a re-examination of issues related to unverifiable and ceased to exist creditors. The Assessee was granted an opportunity to demonstrate subsequent payments and comply with legal provisions, emphasizing the importance of factual findings in determining liabilities. The matter was remitted back to the A.O for fresh verification, highlighting the need for adherence to High Court decisions in resolving the issues at hand.</description>
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