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    <title>2025 (4) TMI 2101 - ITAT CHENNAI</title>
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    <description>Cash deposits made during demonetisation were not unexplained money where salary slips and bank statements evidenced past salary savings and withdrawals. Assumptions that cash could not be retained for years or deposited in multiple instalments did not rebut the supporting documentary evidence. The addition under section 69A was therefore deleted for the depositor.</description>
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      <description>Cash deposits made during demonetisation were not unexplained money where salary slips and bank statements evidenced past salary savings and withdrawals. Assumptions that cash could not be retained for years or deposited in multiple instalments did not rebut the supporting documentary evidence. The addition under section 69A was therefore deleted for the depositor.</description>
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