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    <title>2022 (4) TMI 1309 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal, deleting additions made under section 69A for cash deposits and alleged rental income differences. The ITAT found the assessee provided evidence of cash withdrawals supporting the deposits, leading to deletion of cash deposit addition. Additionally, as the rental property was jointly owned, with the co-owner declaring their share of income, no additional income was attributed to the assessee, resulting in deletion of the rental income difference addition.</description>
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      <title>2022 (4) TMI 1309 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=421643</link>
      <description>The ITAT allowed the appeal, deleting additions made under section 69A for cash deposits and alleged rental income differences. The ITAT found the assessee provided evidence of cash withdrawals supporting the deposits, leading to deletion of cash deposit addition. Additionally, as the rental property was jointly owned, with the co-owner declaring their share of income, no additional income was attributed to the assessee, resulting in deletion of the rental income difference addition.</description>
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      <pubDate>Mon, 11 Apr 2022 00:00:00 +0530</pubDate>
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