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Tribunal Upholds Appellant's Claim on Suppressed Income from Cash Sales, Validates Pre-Demonetization Cash Deposits as Legitimate.
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....Addition as suppressed income on cash sales - unexplained cash deposit which is brought into the assessee’s books in guise of sales before demonetization period u/s. 68 r.w.s. 115BBE - The Tribunal upheld the appellant's stance, justifying acceptance of cash sales based on detailed submissions and evidence provided.....