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    <title>2022 (8) TMI 1432 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partially allowed the appeal by deleting the addition of Rs. 1,32,90,000 related to cash deposits in the bank account, citing acceptance of advance payment as per the agreement to sell. The issue of Rs. 22,50,000 was remanded to the AO for further consideration, as the cash flow statement provided was not previously evaluated. Other grounds raised were not addressed specifically by the Tribunal.</description>
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      <description>The Tribunal partially allowed the appeal by deleting the addition of Rs. 1,32,90,000 related to cash deposits in the bank account, citing acceptance of advance payment as per the agreement to sell. The issue of Rs. 22,50,000 was remanded to the AO for further consideration, as the cash flow statement provided was not previously evaluated. Other grounds raised were not addressed specifically by the Tribunal.</description>
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