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    <title>2025 (12) TMI 54 - ITAT AHMEDABAD</title>
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    <description>Cash deposited during the demonetisation period was held not to be unexplained under section 69A where the assessee explained that it came from accumulated savings of the assessee and family members kept in old currency notes. The tribunal treated the amount as nominal on the facts and found no basis to reject the explanation merely because further details were not produced. On that footing, the addition under section 69A was deleted and relief was granted to the assessee.</description>
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      <description>Cash deposited during the demonetisation period was held not to be unexplained under section 69A where the assessee explained that it came from accumulated savings of the assessee and family members kept in old currency notes. The tribunal treated the amount as nominal on the facts and found no basis to reject the explanation merely because further details were not produced. On that footing, the addition under section 69A was deleted and relief was granted to the assessee.</description>
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