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    <title>2017 (7) TMI 998 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to treat unexplained cash deposits of Rs. 53,37,000/- as valid, dismissing the appeal. The appellant&#039;s claim of income solely from agriculture was refuted due to insufficient evidence and lack of cooperation during the assessment process. The judgment stressed the necessity of credible evidence and adherence to procedural rules in tax assessments. The decision was rendered on 28th March 2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345886</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to treat unexplained cash deposits of Rs. 53,37,000/- as valid, dismissing the appeal. The appellant&#039;s claim of income solely from agriculture was refuted due to insufficient evidence and lack of cooperation during the assessment process. The judgment stressed the necessity of credible evidence and adherence to procedural rules in tax assessments. The decision was rendered on 28th March 2017.</description>
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