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    <title>2023 (9) TMI 104 - ITAT SURAT</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting the addition of Rs. 14,00,000/- under Section 68 of the Income Tax Act, as the assessee had sufficiently proven the identity, creditworthiness, and genuineness of the transactions. Additionally, the Tribunal granted partial relief on the addition of Rs. 3,56,880/- by estimating Rs. 3,00,000/- as agricultural income, considering inadequate evidence presented by the assessee and the AO.</description>
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