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<h1>Unexplained investments deemed income when not recorded and the assessee's explanation is unsatisfactory.</h1> Where an assessee has made investments in the financial year preceding the assessment year that are not recorded in the books of account for any source of income, and the assessee offers no explanation or an explanation deemed unsatisfactory by the Assessing Officer, the value of those investments may be deemed to be the income of the assessee of that financial year.
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