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    <description>The High Court upheld the decisions of the Tribunal in appeals related to the disallowance of unexplained cash credits in the capital account of partners and the deletion of addition of interest paid under Section 40A(2)(b) of the Act. The court ruled in favor of the assessee, dismissing the appeals and affirming the Tribunal&#039;s findings.</description>
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      <description>The High Court upheld the decisions of the Tribunal in appeals related to the disallowance of unexplained cash credits in the capital account of partners and the deletion of addition of interest paid under Section 40A(2)(b) of the Act. The court ruled in favor of the assessee, dismissing the appeals and affirming the Tribunal&#039;s findings.</description>
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