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    <title>2023 (4) TMI 620 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal by the assessee, directing the deletion of the Rs.10,00,000 addition made to the assessee&#039;s income under section 69A r/w section 115BBE of the Income Tax Act, 1961 for the assessment year 2018-19. The Tribunal found that the cash amount in question belonged to Mangesh D. Gaikar, not the assessee, based on evidence including statements and submissions, leading to the removal of the disputed addition.</description>
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      <description>The Tribunal allowed the appeal by the assessee, directing the deletion of the Rs.10,00,000 addition made to the assessee&#039;s income under section 69A r/w section 115BBE of the Income Tax Act, 1961 for the assessment year 2018-19. The Tribunal found that the cash amount in question belonged to Mangesh D. Gaikar, not the assessee, based on evidence including statements and submissions, leading to the removal of the disputed addition.</description>
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