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    <title>2022 (8) TMI 454 - ITAT RAIPUR</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the additions made by the AO under Section 68 of the Income-tax Act, 1961, as the assessee provided adequate evidence to prove the identity, creditworthiness, and genuineness of the transactions. The appeal by the Revenue was dismissed.</description>
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