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    <title>2025 (10) TMI 1402 - ITAT HYDERABAD</title>
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    <description>Cash deposits in bank accounts were sustained as unexplained money under section 69A because the documentary record did not support the asserted agricultural sale source, the stated sale consideration was much lower than the claimed source of deposits, and the assessee failed to substantiate the explanation with material evidence. Savings bank interest was also upheld as taxable under the head income from other sources under section 56, with no basis shown for exclusion. The assessment additions were therefore left undisturbed and the assessee obtained no relief.</description>
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      <title>2025 (10) TMI 1402 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=468302</link>
      <description>Cash deposits in bank accounts were sustained as unexplained money under section 69A because the documentary record did not support the asserted agricultural sale source, the stated sale consideration was much lower than the claimed source of deposits, and the assessee failed to substantiate the explanation with material evidence. Savings bank interest was also upheld as taxable under the head income from other sources under section 56, with no basis shown for exclusion. The assessment additions were therefore left undisturbed and the assessee obtained no relief.</description>
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