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    <title>2021 (3) TMI 987 - ITAT SURAT</title>
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    <description>The Tribunal partly allowed the appeal, remanding the issue of unexplained investments back to the AO for reconsideration and granting the benefit of peak credit to the assessee. The addition of bank interest was dismissed as the assessee did not contest it. The order was announced on 8th March 2021.</description>
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