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    <title>2023 (8) TMI 590 - ITAT SURAT</title>
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    <description>The Tribunal partially allowed the appeal, granting relief on the addition of cash deposits during demonetization but dismissing claims related to disallowed agricultural income and telescoping benefits. The Tribunal found lack of evidence to support the agricultural income claim and upheld the addition of cash deposits, albeit with a reduced amount. The ground concerning taxation under Section 115BBE was not pursued and consequently dismissed. The order was pronounced on 9th August 2023.</description>
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      <title>2023 (8) TMI 590 - ITAT SURAT</title>
      <link>https://www.taxtmi.com/caselaws?id=441611</link>
      <description>The Tribunal partially allowed the appeal, granting relief on the addition of cash deposits during demonetization but dismissing claims related to disallowed agricultural income and telescoping benefits. The Tribunal found lack of evidence to support the agricultural income claim and upheld the addition of cash deposits, albeit with a reduced amount. The ground concerning taxation under Section 115BBE was not pursued and consequently dismissed. The order was pronounced on 9th August 2023.</description>
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