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    <description>The Appellate Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decision to delete the addition of unsecured loans and interest amount. The loans were deemed genuine based on detailed examination and supporting evidence, establishing the creditworthiness and identity of the lenders. The Tribunal dismissed the Assessing Officer&#039;s appeal, confirming the CIT(A)&#039;s well-reasoned order.</description>
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