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Additions u/s 68 - in absence of any details of such cash loan received from his friends and relations...

Additions u/s 68 - in absence of any details of such cash loan received from his friends and relations and considering the fact that the assessee was showing a huge amount of opening cash balance, there was no justification for receiving cash from friends and relations, the addition made by the AO and sustained by the CIT(A) is justified .....

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