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Taxpayer's Cash Deposit from HUF Asset Distribution Contested but Substantiated; No Grounds for Disbelief u/s 68.

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....Addition u/s 68 - the source for cash deposit into assessee’s bank account is out of distribution of assets by HUF and thus, there is no reason to the AO to disbelieve the claim of the assessee that the source for cash deposit is out of amount received from HUF. - AT....