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ITAT Directs AO to Reconsider Cash Deposits, Loan and Expenses

ITAT Holds Demonetisation-Period Deposits Cannot Alone Disprove Genuine Cash Sales

ITAT Denies Section 11(2) Exemption for Failure to Prove Continued Investment of Accumulated Funds

ITAT Allows Telescoping Benefit on Family Cash Transactions

ITAT Holds Suspicion Cannot Substitute Evidence
