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    <title>2020 (4) TMI 328 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal. The Tribunal found that the CIT(A) adequately addressed the issues of identity, genuineness, and creditworthiness of the share investors, rightly relying on the remand report and additional evidence. The Tribunal concluded that the CIT(A) decided the matter judiciously and correctly, with no need for interference at the appellate stage. The appeal by the Revenue was dismissed, with the order pronounced in open court on 29/01/2020.</description>
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      <title>2020 (4) TMI 328 - ITAT MUMBAI</title>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal. The Tribunal found that the CIT(A) adequately addressed the issues of identity, genuineness, and creditworthiness of the share investors, rightly relying on the remand report and additional evidence. The Tribunal concluded that the CIT(A) decided the matter judiciously and correctly, with no need for interference at the appellate stage. The appeal by the Revenue was dismissed, with the order pronounced in open court on 29/01/2020.</description>
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