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    <description>The ITAT Chandigarh allowed the Assessee&#039;s appeal for the assessment year 2013-14, directing the AO to delete the additions made for low household expenses and unexplained cash deposits in the bank account. The ITAT emphasized the necessity of providing adequate reasoning and considering all relevant evidence when making additions to the Assessee&#039;s income, setting aside the Ld. CIT(A)&#039;s decision in favor of the Assessee.</description>
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      <description>The ITAT Chandigarh allowed the Assessee&#039;s appeal for the assessment year 2013-14, directing the AO to delete the additions made for low household expenses and unexplained cash deposits in the bank account. The ITAT emphasized the necessity of providing adequate reasoning and considering all relevant evidence when making additions to the Assessee&#039;s income, setting aside the Ld. CIT(A)&#039;s decision in favor of the Assessee.</description>
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