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    <title>2023 (3) TMI 615 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, deleting the addition of Rs. 2,50,000 made by the Assessing Officer under section 69A of the Income Tax Act. The Tribunal found that the cash deposits were within the specified limit for demonetization deposits as per CBDT Instruction No. 3/2017. The decision favored the assessee, concluding that the addition was unjustified based on the evidence and compliance with relevant instructions.</description>
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      <title>2023 (3) TMI 615 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=435229</link>
      <description>The Tribunal allowed the appeal filed by the assessee, deleting the addition of Rs. 2,50,000 made by the Assessing Officer under section 69A of the Income Tax Act. The Tribunal found that the cash deposits were within the specified limit for demonetization deposits as per CBDT Instruction No. 3/2017. The decision favored the assessee, concluding that the addition was unjustified based on the evidence and compliance with relevant instructions.</description>
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