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    <title>Assessment Reopening u/s 148 Invalid Due to Lack of Clarity on Unexplained Cash Credits u/s 68.</title>
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    <description>Reopening u/s 148 - Unexplained cash credit u/s 68 - AO has not mentioned whether the amount is on account of share capital or loans or expenses. - Addition has been made without specifying as to the nature of the amounts and also without examining the credits in the books of the assessee - Additions deleted.</description>
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