Section 68 Confirms Unexplained Cash Deposits as Non-Agricultural; Land Sale Lacks Evidence of Farming Activity.

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....Addition u/s 68 - Unexplained cash deposit - sale of land being agricultural receipt - the purchase and sale has been done in a short period of time. In this view of the matter, the location of the land cannot come to the rescue of the assessee de hors any evidence of agricultural activity - Additions confirmed - AT....