Tax Department Unjustly Classifies Income as Unexplained u/s 68 Despite Previous Acceptance of Similar Transactions.

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....Addition on income from unexplained sources u/s 68 - sham transaction - the nature of the income and source on the identical transaction have been accepted by the Department in preceding assessment year, authorities below were not justified in holding the income of the assessee from unexplained sources u/s 68 - AT....