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    <title>2023 (1) TMI 320 - ITAT PUNE</title>
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    <description>The appeal was dismissed by the Tribunal as it found no merit in the grounds raised by the appellant, particularly regarding denial of exemptions under Sections 54B and 54F of the Income Tax Act, 1961, and unexplained cash deposits in the bank account. The Tribunal upheld the addition of unexplained cash deposits and ruled against the appellant on various issues, including the assessment of long-term capital gains and fair market value consideration. The decision was pronounced on January 6, 2023.</description>
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      <description>The appeal was dismissed by the Tribunal as it found no merit in the grounds raised by the appellant, particularly regarding denial of exemptions under Sections 54B and 54F of the Income Tax Act, 1961, and unexplained cash deposits in the bank account. The Tribunal upheld the addition of unexplained cash deposits and ruled against the appellant on various issues, including the assessment of long-term capital gains and fair market value consideration. The decision was pronounced on January 6, 2023.</description>
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