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CASH CREDIT

Bank deposit : Where assessee had two bank accounts in her name and she had sufficient cash in hand from corresponding cash withdrawals made by her from her one account which was deposited with second bank account for repayment of housing loan, impugned addition made on account of cash deposited in said second bank account was to be deleted – Poonam Garg v. Income Tax Officer, Ward-55(3) – [2023] 157 taxmann.com 729 (Delhi – Trib.)

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