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    <title>2023 (3) TMI 757 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in deleting the sundry credit balance and additions related to unsecured loans, directing a verification of the discrepancy in totaling the opening balance. The confirmation of additions related to sundry deposits, disallowance of building construction expenses, and motor car depreciation were upheld, resulting in the partial allowance of the Revenue&#039;s appeal for statistical purposes and the dismissal of the assessee&#039;s appeal.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions in deleting the sundry credit balance and additions related to unsecured loans, directing a verification of the discrepancy in totaling the opening balance. The confirmation of additions related to sundry deposits, disallowance of building construction expenses, and motor car depreciation were upheld, resulting in the partial allowance of the Revenue&#039;s appeal for statistical purposes and the dismissal of the assessee&#039;s appeal.</description>
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