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    <title>2025 (3) TMI 1821 - ITAT LUCKNOW</title>
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    <description>An unexplained bank deposit added under section 69A was deleted where the assessee showed that the funds belonged to his wife, the account was jointly held, and the deposit represented her accumulated Stridhan from household savings and customary gifts. The supporting affidavit filed before the first appellate authority was treated as relevant material, and the explanation was found satisfactory on the facts. The addition was therefore not justified and relief was allowed in favour of the assessee.</description>
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      <title>2025 (3) TMI 1821 - ITAT LUCKNOW</title>
      <link>https://www.taxtmi.com/caselaws?id=469509</link>
      <description>An unexplained bank deposit added under section 69A was deleted where the assessee showed that the funds belonged to his wife, the account was jointly held, and the deposit represented her accumulated Stridhan from household savings and customary gifts. The supporting affidavit filed before the first appellate authority was treated as relevant material, and the explanation was found satisfactory on the facts. The addition was therefore not justified and relief was allowed in favour of the assessee.</description>
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