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Tax Officials Overlook Source Verification of Unexplained Cash Credits, Focus Only on Application; Additions Deleted.

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....Unexplained cash credits - bank deposits - Both the AO as well as CIT(A) have not gone by the “source” explained to examine identity, genuineness and creditworthiness thereof in light of all the evidence available on record but they have ventured on “application” aspect of the cash deposits only - Additions deleted - AT....