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    <title>2023 (4) TMI 93 - ITAT CUTTACK</title>
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    <description>The Tribunal found that the assessee successfully proved the identity, creditworthiness, and genuineness of the loan transactions, leading to the deletion of the addition made by the Assessing Officer under Section 68 of the Income Tax Act. The appeal filed by the assessee was allowed, overturning the decision of the CIT(A).</description>
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      <description>The Tribunal found that the assessee successfully proved the identity, creditworthiness, and genuineness of the loan transactions, leading to the deletion of the addition made by the Assessing Officer under Section 68 of the Income Tax Act. The appeal filed by the assessee was allowed, overturning the decision of the CIT(A).</description>
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