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    <title>2022 (2) TMI 290 - CALCUTTA HIGH COURT</title>
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    <description>The Court dismissed the appeal filed by the revenue, as no substantial questions of law arose regarding the addition of unexplained cash credit under Section 68 of the Income Tax Act, 1961, and the interpretation of a credited amount to a non-existing entity. The Tribunal&#039;s decision, upheld by the Court, and the lack of new legal issues led to the appeal&#039;s dismissal, including the stay application.</description>
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