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    <title>2021 (8) TMI 1096 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, ruling that the addition of Rs. 2,69,013/- under section 68 of the Income Tax Act was unsustainable. The Tribunal found the discrepancy in the claimed capital contribution to be irrelevant, ultimately deleting the addition and siding with the assessee.</description>
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      <description>The Tribunal allowed the appeal, ruling that the addition of Rs. 2,69,013/- under section 68 of the Income Tax Act was unsustainable. The Tribunal found the discrepancy in the claimed capital contribution to be irrelevant, ultimately deleting the addition and siding with the assessee.</description>
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