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Court Upholds Pr.CIT's Decision on Unexplained Cash Deposits; Calls for Detailed Investigation u/s 263.

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....Revision u/s 263 - unexplained cash deposited in the bank account of the assessee - - when there is claim of investment being made out of unrecorded hospital receipts he ought to have made investigation regarding year wise investment. This observation of the Ld. Pr.CIT is sustained.....

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