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2021 (10) TMI 656 - AT - Income TaxAddition u/s 68 or business receipts - on money receipts - CIT(A) justification in holding that the cash received by the assessee was in the nature of business receipt and could not be treated as income under section 68 - HELD THAT:- As decided in in assessee’s own Group company viz., Sai Ashray Developers Pvt. Ltd. [2021 (6) TMI 662 - ITAT MUMBAI] as held that issue for our consideration is squarely covered in favour of the assessee and against the Revenue.
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