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    <title>2023 (2) TMI 701 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to confirm the addition of Rs. 9,39,460 as unexplained cash found during a search at the appellant&#039;s residence, despite the appellant&#039;s claims that the cash was received as gifts from family members. The Tribunal found that the appellant failed to substantiate the source of the cash deposits, leading to the dismissal of the appeal and affirming the Commissioner&#039;s order.</description>
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      <title>2023 (2) TMI 701 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=434186</link>
      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to confirm the addition of Rs. 9,39,460 as unexplained cash found during a search at the appellant&#039;s residence, despite the appellant&#039;s claims that the cash was received as gifts from family members. The Tribunal found that the appellant failed to substantiate the source of the cash deposits, leading to the dismissal of the appeal and affirming the Commissioner&#039;s order.</description>
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