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    <title>2025 (9) TMI 641 - ITAT MUMBAI</title>
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    <description>ITAT held that the CIT(A) erred in deleting additions relating to cryptocurrency purchases and unexplained cash credits u/s 68, observing the assessee failed to produce detailed documentary evidence and local audit coverage was incomplete. The tribunal found the AO&#039;s findings on lack of verification and missing particulars were not adequately considered by the CIT(A), set aside the appellate order, and reinstated the validity of the AO&#039;s additions for further proceedings.</description>
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      <description>ITAT held that the CIT(A) erred in deleting additions relating to cryptocurrency purchases and unexplained cash credits u/s 68, observing the assessee failed to produce detailed documentary evidence and local audit coverage was incomplete. The tribunal found the AO&#039;s findings on lack of verification and missing particulars were not adequately considered by the CIT(A), set aside the appellate order, and reinstated the validity of the AO&#039;s additions for further proceedings.</description>
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