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    <description>Additions for alleged unexplained time deposits and bank credits were not finally sustained because the assessee produced stamped bank statements and material indicating that credits in the bank account came through NEFT from identifiable parties. The factual explanation had not been properly examined earlier, so the matter was remanded for fresh adjudication after reappreciation of all evidence and grant of due opportunity of hearing.</description>
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      <description>Additions for alleged unexplained time deposits and bank credits were not finally sustained because the assessee produced stamped bank statements and material indicating that credits in the bank account came through NEFT from identifiable parties. The factual explanation had not been properly examined earlier, so the matter was remanded for fresh adjudication after reappreciation of all evidence and grant of due opportunity of hearing.</description>
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