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    <description>The Tribunal partly allowed the appeal for statistical purposes, upholding additions where the assessee failed to provide adequate evidence of unexplained cash credits and remanding other issues for further examination by the Assessing Officer. The Tribunal directed the AO to investigate the genuineness and creditworthiness of the transactions in question, emphasizing the importance of substantiating claims under the Income Tax Act.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, upholding additions where the assessee failed to provide adequate evidence of unexplained cash credits and remanding other issues for further examination by the Assessing Officer. The Tribunal directed the AO to investigate the genuineness and creditworthiness of the transactions in question, emphasizing the importance of substantiating claims under the Income Tax Act.</description>
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