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Section 26 Revision Upheld: Assessee Fails to Link Cash Deposits to Business Receipts, Resulting in Full Addition.

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Full Text of the Document

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....Revision u/s 26 - The order was also prejudicial to the interest of Revenue because in the absence of assessee succeeding to establish the nexus between cash deposits and business receipts, entire deposits were to be added - Revision upheld - AT....

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