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    <description>The Tribunal dismissed both appeals, affirming the additions under Sections 68 and 56(2)(vii)(c) of the Income Tax Act for the respective assessment years. The appellant&#039;s failure to provide necessary documentation, such as identity, creditworthiness, and transaction genuineness, led to the confirmation of the Rs. 14,50,000 and Rs. 10,75,000 additions by the authorities.</description>
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      <description>The Tribunal dismissed both appeals, affirming the additions under Sections 68 and 56(2)(vii)(c) of the Income Tax Act for the respective assessment years. The appellant&#039;s failure to provide necessary documentation, such as identity, creditworthiness, and transaction genuineness, led to the confirmation of the Rs. 14,50,000 and Rs. 10,75,000 additions by the authorities.</description>
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