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    <title>2023 (7) TMI 1258 - ITAT RAJKOT</title>
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    <description>The Tribunal dismissed the appeal, confirming the addition of Rs. 49,30,000/- as unexplained cash credits under Section 68 and upholding the order passed under Section 144. The Tribunal found the assessee failed to provide necessary evidence and cooperate during proceedings, leading to the confirmation of determined income and charging of interest under Sections 234B and 234C.</description>
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      <description>The Tribunal dismissed the appeal, confirming the addition of Rs. 49,30,000/- as unexplained cash credits under Section 68 and upholding the order passed under Section 144. The Tribunal found the assessee failed to provide necessary evidence and cooperate during proceedings, leading to the confirmation of determined income and charging of interest under Sections 234B and 234C.</description>
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