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    <title>Unexplained cash credits identified, but wife&#039;s income excluded from assessee&#039;s tax assessment due to separate filings.</title>
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    <description>Unexplained cash credits and payments of credit cards from undisclosed sources - income of the assessee’s wife has to be excluded from the income tax assessment of the assessee, as the wife of the assessee is filing her returns with the respective ITO. - AT</description>
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      <description>Unexplained cash credits and payments of credit cards from undisclosed sources - income of the assessee’s wife has to be excluded from the income tax assessment of the assessee, as the wife of the assessee is filing her returns with the respective ITO. - AT</description>
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