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Cash Deposit Additions u/s 69A Deleted; Taxpayer's Installments Justified Due to Bank Overcrowding and Safety Concerns.

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....Addition u/s. 69A - cash deposit during the year - there were big lines and the banks were over crowded. Therefore, it was open to the assessee for the safety of the money to deposit in piece meals till the period as allowed by the Competent Authority - Additions deleted - AT....