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    <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The additions made for unexplained cash deposits and undisclosed bank account deposits were upheld. The CIT(A)&#039;s decision to consider the peak credit value for the addition under section 69A of the Act was maintained.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The additions made for unexplained cash deposits and undisclosed bank account deposits were upheld. The CIT(A)&#039;s decision to consider the peak credit value for the addition under section 69A of the Act was maintained.</description>
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