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    <title>Elderly taxpayer&#039;s unexplained deposits lead to tax scrutiny; initial surrender reversed as evidence emerges, additions removed.</title>
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    <description>Unexplained cash deposits in bank account - AO applied the provisions of sec 115BBE - Assessee was aged about 73 years - Assessee initially surrendered some amount as the source was not traceable - Later he produced the details and evidence of deposit - CIT(A) did not believe the version of the assessee - Additions deleted - AT</description>
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      <description>Unexplained cash deposits in bank account - AO applied the provisions of sec 115BBE - Assessee was aged about 73 years - Assessee initially surrendered some amount as the source was not traceable - Later he produced the details and evidence of deposit - CIT(A) did not believe the version of the assessee - Additions deleted - AT</description>
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