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    <title>2021 (5) TMI 439 - ITAT SURAT</title>
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    <description>The ITAT allowed the assessee&#039;s appeals for the assessment years 2009-10, 2010-11, and 2011-12, deleting the additions made under Section 69A by the AO. The ITAT found that the assessee adequately explained the source of cash deposits with credible evidence, supporting the facilitator role in collecting premiums for insurance policies. The decision was not to be considered a precedent for other assessment years.</description>
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      <description>The ITAT allowed the assessee&#039;s appeals for the assessment years 2009-10, 2010-11, and 2011-12, deleting the additions made under Section 69A by the AO. The ITAT found that the assessee adequately explained the source of cash deposits with credible evidence, supporting the facilitator role in collecting premiums for insurance policies. The decision was not to be considered a precedent for other assessment years.</description>
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