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Additions towards amount lying in bank account as unexplained money - the assessee right from beginning...

Additions towards amount lying in bank account as unexplained money - the assessee right from beginning has made it very clear that the bank account belongs to his brother and he was named only as a second holder for the purpose of nomination and for the sake of convenience. To justify his claim, the assessee has filed a letter and affidavit from his brother - AO was erred in making additions towards amount lying in bank account as unexplained money of the assessee. - AT .....

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