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    <title>2014 (7) TMI 1178 - ITAT LUCKNOW</title>
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    <description>The Tribunal upheld the decision of the ld. CIT(A) to delete the addition made under section 68 of the Income-tax Act, 1961. The assessee successfully proved the genuineness of cash credits and identities of creditors, meeting the burden of proof required under section 68. As the evidence provided by the assessee aligned with legal principles, the Tribunal dismissed the Revenue&#039;s appeal, affirming the deletion of the addition.</description>
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      <title>2014 (7) TMI 1178 - ITAT LUCKNOW</title>
      <link>https://www.taxtmi.com/caselaws?id=179201</link>
      <description>The Tribunal upheld the decision of the ld. CIT(A) to delete the addition made under section 68 of the Income-tax Act, 1961. The assessee successfully proved the genuineness of cash credits and identities of creditors, meeting the burden of proof required under section 68. As the evidence provided by the assessee aligned with legal principles, the Tribunal dismissed the Revenue&#039;s appeal, affirming the deletion of the addition.</description>
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