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    <title>2021 (1) TMI 90 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the issues regarding the source of cash deposits and interest income. The Tribunal emphasized the need for verification of the account statements and reconciliation provided by the assessee. The appeals were set aside to the file of the AO for further examination and decision in accordance with the law.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the issues regarding the source of cash deposits and interest income. The Tribunal emphasized the need for verification of the account statements and reconciliation provided by the assessee. The appeals were set aside to the file of the AO for further examination and decision in accordance with the law.</description>
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