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    <title>2020 (1) TMI 293 - ITAT BANGALORE</title>
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    <description>The Tribunal set aside the order of the CIT(Appeals) and remanded the issue of treating the LTCG as unexplained cash credit to the AO for fresh consideration. The AO was directed to provide all relevant evidence to the assessee and allow cross-examination of statements relied upon. The Tribunal emphasized the need for a fair hearing and directed a re-examination of the case, ensuring proper opportunity for the assessee to present their case. All appeals were allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the order of the CIT(Appeals) and remanded the issue of treating the LTCG as unexplained cash credit to the AO for fresh consideration. The AO was directed to provide all relevant evidence to the assessee and allow cross-examination of statements relied upon. The Tribunal emphasized the need for a fair hearing and directed a re-examination of the case, ensuring proper opportunity for the assessee to present their case. All appeals were allowed for statistical purposes.</description>
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