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    <title>2022 (1) TMI 91 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeals, deleting the additions made under Sections 68 and 69C for both assessment years. The reopening of the assessment was upheld, but the merits of the additions were found to be unsustainable. The appeals were disposed of accordingly.</description>
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      <description>The Tribunal partly allowed the appeals, deleting the additions made under Sections 68 and 69C for both assessment years. The reopening of the assessment was upheld, but the merits of the additions were found to be unsustainable. The appeals were disposed of accordingly.</description>
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