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    <title>2023 (3) TMI 772 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the Ld. CIT(A)&#039;s order and confirming that the assessee had successfully explained the source of the sum received from the sale of shares. The Tribunal found no infirmity in the order, concluding that the assessee had discharged its burden of proof regarding the identity, creditworthiness, and genuineness of the transactions.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the Ld. CIT(A)&#039;s order and confirming that the assessee had successfully explained the source of the sum received from the sale of shares. The Tribunal found no infirmity in the order, concluding that the assessee had discharged its burden of proof regarding the identity, creditworthiness, and genuineness of the transactions.</description>
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