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    <description>Addition of differential sums in relation to a milk business was contested on the basis that documentary evidence supported legitimate business receipts; authorities made additions under unexplained income provisions but the tribunal accepted that milk vending was an essential commodity activity permitted to accept demonetised currency and therefore such deposits could not be treated as taxable unexplained income, resulting in deletion of additions.</description>
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      <description>Addition of differential sums in relation to a milk business was contested on the basis that documentary evidence supported legitimate business receipts; authorities made additions under unexplained income provisions but the tribunal accepted that milk vending was an essential commodity activity permitted to accept demonetised currency and therefore such deposits could not be treated as taxable unexplained income, resulting in deletion of additions.</description>
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