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    <title>2023 (1) TMI 567 - ITAT CUTTACK</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s decision, confirming the treatment of interest income and the source of fixed deposits. It concluded that the additions made by the Assessing Officer were not justified as the fixed deposits were not in the name of the assessee but family members. Therefore, the appeal of the revenue and the cross objection of the assessee were dismissed.</description>
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      <description>The Tribunal upheld the Ld. CIT(A)&#039;s decision, confirming the treatment of interest income and the source of fixed deposits. It concluded that the additions made by the Assessing Officer were not justified as the fixed deposits were not in the name of the assessee but family members. Therefore, the appeal of the revenue and the cross objection of the assessee were dismissed.</description>
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