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2012 (10) TMI 1099 - AT - Income TaxAdditions towards unexplained cash in hand - The cash book produced to explain cash balance also shows negative balance on certain dates which itself make it unreliable - The so-called withdrawals made in odd amounts through the current account and capital account on the same date also do not inspire confidence in the submissions of the assessee - assessee has failed to prove the source of cash deposit - additions confirmed - Decided against the assessee.
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