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    <title>2023 (8) TMI 1017 - ITAT RAIPUR</title>
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    <description>The Tribunal upheld the addition of Rs. 121.88 crore as unexplained cash credit under Section 68 of the Income Tax Act, 1961, in the case. The appeal of the assessee company was dismissed, with the Tribunal finding no merit in the arguments presented regarding reasonable opportunity of being heard, reliance on judgments, and the right to add, alter, or delete grounds of appeal. The decision was pronounced on 14th August 2023.</description>
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      <description>The Tribunal upheld the addition of Rs. 121.88 crore as unexplained cash credit under Section 68 of the Income Tax Act, 1961, in the case. The appeal of the assessee company was dismissed, with the Tribunal finding no merit in the arguments presented regarding reasonable opportunity of being heard, reliance on judgments, and the right to add, alter, or delete grounds of appeal. The decision was pronounced on 14th August 2023.</description>
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