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    <title>2020 (3) TMI 593 - ITAT AHMEDABAD</title>
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    <description>The tribunal partly allowed the appeal, determining that the cash credit account belonged to the assessee individually. The claim for the opening cash balance and interest expenses was denied. However, the tribunal directed that only 20% of the cash deposits be treated as income, offering partial relief to the assessee.</description>
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      <description>The tribunal partly allowed the appeal, determining that the cash credit account belonged to the assessee individually. The claim for the opening cash balance and interest expenses was denied. However, the tribunal directed that only 20% of the cash deposits be treated as income, offering partial relief to the assessee.</description>
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