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    <description>The Tribunal concluded that the lower authorities failed to establish conclusively that the assessee had advanced Rs. 50 lakhs to Sh. Vikas Sharma. The Tribunal directed the deletion of the addition made and sustained by the lower authorities. The appeal of the assessee was allowed, and the order was pronounced in the open court on 31 March 2022.</description>
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      <description>The Tribunal concluded that the lower authorities failed to establish conclusively that the assessee had advanced Rs. 50 lakhs to Sh. Vikas Sharma. The Tribunal directed the deletion of the addition made and sustained by the lower authorities. The appeal of the assessee was allowed, and the order was pronounced in the open court on 31 March 2022.</description>
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