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    <title>2023 (2) TMI 82 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the AO concerning cash deposits and unsecured loans. The Tribunal emphasized the importance of verifying the evidence provided by the assessee and ensuring that additions under Section 68 are substantiated with proper reasoning and evidence.</description>
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      <description>The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the AO concerning cash deposits and unsecured loans. The Tribunal emphasized the importance of verifying the evidence provided by the assessee and ensuring that additions under Section 68 are substantiated with proper reasoning and evidence.</description>
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