Addition for cash deposit in Bank cannot be made if Assessee duly explained source

Smt. Pinki Devi Agarwal Vs ITO (ITAT Jaipur)

For explaining the cash deposit in the bank account of Rs. 13,82,626/-, the assessee has filed the cash book showing the opening cash balance of Rs. 11,32,626/- and gift of Rs. 2,50,000/- received during the year, out of which Rs. 1,50,000/- received from mother S

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