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    <description>The Tribunal upheld the deletion of the addition of Rs. 1 crore as undisclosed income, agreeing with the CIT(A) that it lacked support from incriminating material. The Tribunal remanded the issue of the Rs. 51 lakhs cash deposit back to the AO for detailed verification, allowing both the revenue&#039;s appeal and the assessee&#039;s cross-objection for statistical purposes.</description>
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