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Section 69 - Assessee explained that the source of cash deposit is sale of property by her husband and the fact that assessee's husband paid capital gain tax on full sale consideration is not in dispute. Taxing the said cash deposit in the hands of assessee as income from unexplained sources will tantamount to double taxation which is highly inappropriate and cannot be accepted. Addition deleted.

Income Tax - Section 69 - Assessee explained that the source of cash deposit is sale of property by her husband and the .....

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