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    <title>1980 (12) TMI 78 - ITAT CALCUTTA</title>
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    <description>The court addressed issues related to the validity of revised returns, treatment of unexplained cash credits, computation of income based on different returns, and discrepancies in peak deposits calculation. The judgment favored the assessee on certain aspects, emphasizing the importance of accurately assessing income based on valid returns and resolving financial calculation discrepancies. The orders regarding the disallowance of income linked to unexplained cash credits were upheld.</description>
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