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    <title>Cash Deposits Already Declared in Tax Returns Cannot Be Counted Again as Unexplained Income, Preventing Double Taxation.</title>
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    <description>Cash deposit in the bank - additions as the unexplained income - When the amount has already been considered when preparing its return of income for the relevant assessment year, to treat the cash deposit in the bank as unexplained income of the assessee is nothing but double addition, which is not also permissible - AT</description>
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