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    <description>The High Court upheld the findings of the Tribunal and Commissioner of Income Tax (Appeals) regarding the genuineness of the loan received by the assessee and the sufficiency of the documentary evidence provided. The Court found no substantial question of law to consider and dismissed the appeal, affirming the lower authorities&#039; decision in favor of the assessee.</description>
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      <description>The High Court upheld the findings of the Tribunal and Commissioner of Income Tax (Appeals) regarding the genuineness of the loan received by the assessee and the sufficiency of the documentary evidence provided. The Court found no substantial question of law to consider and dismissed the appeal, affirming the lower authorities&#039; decision in favor of the assessee.</description>
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