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    <title>2023 (2) TMI 408 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, setting aside the CIT&#039;s order regarding the addition of Rs.56,92,000 under section 69A but upheld the CIT&#039;s directions for fresh verification of cash deposits from 09/11/2016 to 16/11/2016 and the reversal of deduction under section 11(1)(d). The Tribunal modified the CIT&#039;s direction to ensure no double disallowance occurs.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, setting aside the CIT&#039;s order regarding the addition of Rs.56,92,000 under section 69A but upheld the CIT&#039;s directions for fresh verification of cash deposits from 09/11/2016 to 16/11/2016 and the reversal of deduction under section 11(1)(d). The Tribunal modified the CIT&#039;s direction to ensure no double disallowance occurs.</description>
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