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    <title>2016 (9) TMI 1076 - ITAT MUMBAI</title>
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    <description>The tribunal upheld the disallowance of bad debts and addition of unexplained cash credit under sections 36 and 68 of the Income Tax Act. The appellant failed to demonstrate the conditions required for the allowances claimed, and no new evidence was presented to challenge the CIT(A)&#039;s findings. The appeal was dismissed, affirming the decisions of the lower authorities.</description>
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      <title>2016 (9) TMI 1076 - ITAT MUMBAI</title>
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      <description>The tribunal upheld the disallowance of bad debts and addition of unexplained cash credit under sections 36 and 68 of the Income Tax Act. The appellant failed to demonstrate the conditions required for the allowances claimed, and no new evidence was presented to challenge the CIT(A)&#039;s findings. The appeal was dismissed, affirming the decisions of the lower authorities.</description>
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