Unexplained Cash Deposits Increase Taxable Income; Taxpayer's Gift Claim Lacks Evidence, Leading to Scrutiny.

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....Addition on account of cash deposit in the bank account - unexplained sources - Anyhow if the claim of assessee may be considered favourably for receipt of marriage gift and birthday gift, assessee would have spent some expenditure on those celebrations but no evidence in this regard has also been filed. - AT....