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    <title>2022 (9) TMI 1091 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, overturning the CIT(A)&#039;s decision on the first two issues related to unexplained credit entries and peak credit balance, while affirming the decision on the disallowance under section 14A due to the absence of exempt income.</description>
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