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2014 (1) TMI 1358 - ITAT HYDERABADUnexplained cash credit - Held that:- The assessee has opened a bank account and deposited the money received from third person - The assessee failed to explain on what account the money has been received by her - The assessee also failed to sustantiate her claim that the amount was received from third person - Assessee should establish nexus between the receipt of money by Smt. Baddam Kalavathy and passing the same to the assessee - The issue has been restored for fresh adjudication.
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