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    <title>Addition u/s 68 of Income Tax Act Upheld Based on Bank Statement Evidence, Assessee&#039;s Challenge Rejected.</title>
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    <description>Addition u/s 68 - the additional ground raised by the assessee that addition cannot be made u/s 68 of the Act on the basis of the bank statement is rejected.</description>
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      <description>Addition u/s 68 - the additional ground raised by the assessee that addition cannot be made u/s 68 of the Act on the basis of the bank statement is rejected.</description>
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