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    <title>2023 (8) TMI 982 - ITAT RAIPUR</title>
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    <description>The Tribunal upheld the addition of Rs.1,12,37,50,000/- under section 68 of the Income Tax Act, agreeing that the assessee failed to prove the identity, creditworthiness, and genuineness of the share applicants. The appeal was dismissed in its entirety.</description>
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      <description>The Tribunal upheld the addition of Rs.1,12,37,50,000/- under section 68 of the Income Tax Act, agreeing that the assessee failed to prove the identity, creditworthiness, and genuineness of the share applicants. The appeal was dismissed in its entirety.</description>
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