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    <title>2024 (12) TMI 1645 - CALCUTTA HIGH COURT</title>
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    <description>Concurrent factual findings supported the deletion of additions under Sections 68 and 69C, because the unsecured loans were found to have been repaid and the evidence was examined in detail by the appellate authorities. The HC held that these findings, having been independently affirmed by the Tribunal, did not raise any substantial question of law under Section 260A. The appeal therefore failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=464462</link>
      <description>Concurrent factual findings supported the deletion of additions under Sections 68 and 69C, because the unsecured loans were found to have been repaid and the evidence was examined in detail by the appellate authorities. The HC held that these findings, having been independently affirmed by the Tribunal, did not raise any substantial question of law under Section 260A. The appeal therefore failed.</description>
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