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    <title>2013 (5) TMI 869 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the decisions of the ld. CIT(A) on both grounds related to unexplained cash credit and the disallowance of loss in trading of textiles. The Tribunal found that the assessee had provided sufficient documentation and explanations, meeting the necessary requirements.</description>
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