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Unexplained Cash Deposits Lead to Taxable Income Additions; Insufficient Explanation from Grandmother Rejected by Authorities.

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....Addition on account of cash deposit in the bank account - It is not explained why assessee was making deposits in his bank account on different dates of different amount and why full amount was not deposited in his bank account at the earliest. This itself create a serious doubt in the explanation of the assessee of availability of the cash through his grandmother - additions confirmed - AT....