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    <title>2023 (3) TMI 858 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal partially allowed the appeal filed by the assessee against the Ld. Commissioner of Income Tax (Appeals) order. The Tribunal accepted the gift from mother-in-law and income from sales of paddy, fertilizers, and pesticides. It also deleted additions for unexplained agricultural income and cash deposits, sourced from savings. However, the addition for cash deposits related to the partnership firm was upheld due to lack of evidence, and the addition for cash deposits during demonetization was partially upheld. The decision was pronounced on 17th March 2023.</description>
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      <title>2023 (3) TMI 858 - ITAT VISAKHAPATNAM</title>
      <link>https://www.taxtmi.com/caselaws?id=435472</link>
      <description>The Tribunal partially allowed the appeal filed by the assessee against the Ld. Commissioner of Income Tax (Appeals) order. The Tribunal accepted the gift from mother-in-law and income from sales of paddy, fertilizers, and pesticides. It also deleted additions for unexplained agricultural income and cash deposits, sourced from savings. However, the addition for cash deposits related to the partnership firm was upheld due to lack of evidence, and the addition for cash deposits during demonetization was partially upheld. The decision was pronounced on 17th March 2023.</description>
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