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    <title>2020 (11) TMI 641 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the deletion of the additions made by the AO under section 68 of the Act. The Tribunal found the facts of the case similar to a previous decision by a co-ordinate bench, leading to the deletion of the unexplained cash credit and the commission paid for procuring long-term capital gain.</description>
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