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    <title>2025 (12) TMI 533 - ITAT DELHI</title>
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    <description>Cash deposits made during demonetisation were treated as unexplained, but the remand report accepted the assessee&#039;s fruit and vegetable business as well as the ledgers and profit and loss account filed as additional evidence. That favourable factual finding remained unrebutted by the Revenue. On those facts, the addition could not be sustained, and the cash-deposit addition was deleted in favour of the assessee.</description>
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      <description>Cash deposits made during demonetisation were treated as unexplained, but the remand report accepted the assessee&#039;s fruit and vegetable business as well as the ledgers and profit and loss account filed as additional evidence. That favourable factual finding remained unrebutted by the Revenue. On those facts, the addition could not be sustained, and the cash-deposit addition was deleted in favour of the assessee.</description>
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