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    <description>The appeal of revenue was dismissed, and the Tribunal found the CIT(A)&#039;s decision on the addition of cash credit u/s. 68 to be appropriate. The Tribunal upheld the CIT(A)&#039;s decision based on substantiated documents and legal precedents, ruling in favor of the assessee regarding the treatment of profits as Long Term Capital Gain (LTCG) instead of unexplained cash credit.</description>
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