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    <title>2025 (3) TMI 1878 - ITAT COCHIN</title>
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    <description>Cash deposits in bank accounts could not be taxed as unexplained money under section 69A where the remand report showed that the transactions were already reflected in the assessee&#039;s books of account. The Revenue produced no material to dispute the factual finding of the first appellate authority or to show that the deposits were unaccounted. On that record, the deletion of the addition was supported, and the addition was not sustainable.</description>
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      <description>Cash deposits in bank accounts could not be taxed as unexplained money under section 69A where the remand report showed that the transactions were already reflected in the assessee&#039;s books of account. The Revenue produced no material to dispute the factual finding of the first appellate authority or to show that the deposits were unaccounted. On that record, the deletion of the addition was supported, and the addition was not sustainable.</description>
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