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    <description>Addition for unexplained cash credit and undisclosed business income was contested. The appellate authority reduced the assessment addition after finding some merit in claimed business activities but the assessee produced no evidence of a cash balance. On the record, absence of proof on cash balance justified limiting the addition; the restricted addition of Rs. 2,98,901 was sustained and the assessee&#039;s grounds were dismissed by the tribunal.</description>
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      <description>Addition for unexplained cash credit and undisclosed business income was contested. The appellate authority reduced the assessment addition after finding some merit in claimed business activities but the assessee produced no evidence of a cash balance. On the record, absence of proof on cash balance justified limiting the addition; the restricted addition of Rs. 2,98,901 was sustained and the assessee&#039;s grounds were dismissed by the tribunal.</description>
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