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    <description>An addition for cash deposit was sustained because the assessee&#039;s explanation of source contained contradictions that were not rebutted before the AO, CIT(A) or the Tribunal. On the material available, the explanation remained unsubstantiated, and the sustaining of the addition was not shown to be erroneous. The assessee&#039;s challenge therefore failed.</description>
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      <description>An addition for cash deposit was sustained because the assessee&#039;s explanation of source contained contradictions that were not rebutted before the AO, CIT(A) or the Tribunal. On the material available, the explanation remained unsubstantiated, and the sustaining of the addition was not shown to be erroneous. The assessee&#039;s challenge therefore failed.</description>
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