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    <title>2015 (12) TMI 115 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court condoned a 277-day delay in refiling the appeal and allowed rectification of a deficiency in court fee. The appellant&#039;s appeal under Section 260A of the Income Tax Act challenging unexplained cash deposits of &amp;amp;8377; 12,12,000 was dismissed. The court upheld the authorities&#039; findings that the deposits were unexplained despite the appellant&#039;s explanations based on land sale and boutique profits. The court found no merit in the appeal as the appellant failed to provide a satisfactory explanation for the cash deposits, leading to the dismissal of the appeal without any substantial question of law arising.</description>
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    <pubDate>Tue, 17 Nov 2015 00:00:00 +0530</pubDate>
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      <title>2015 (12) TMI 115 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=268811</link>
      <description>The court condoned a 277-day delay in refiling the appeal and allowed rectification of a deficiency in court fee. The appellant&#039;s appeal under Section 260A of the Income Tax Act challenging unexplained cash deposits of &amp;amp;8377; 12,12,000 was dismissed. The court upheld the authorities&#039; findings that the deposits were unexplained despite the appellant&#039;s explanations based on land sale and boutique profits. The court found no merit in the appeal as the appellant failed to provide a satisfactory explanation for the cash deposits, leading to the dismissal of the appeal without any substantial question of law arising.</description>
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