CIT(A) Correctly Deletes Additions on Unaccounted Cash Loans After AO's Taxation of MBDL Transactions Found on Cloud Data.

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....Unaccounted cash loans - Addition on money received by the assessee - transactions found on Cloud Data - since the amounts had already been added by the AO and the same had already been subjected to tax in the hands of MBDL and related entities, therefore, the ld. CIT(A) after considering all those facts had correctly deleted the addition made in various assessment years. - AT....