The assessee furnished explanation in support of fixed deposits Material on record clearly indicating money withdrawn from brother’s bank account and affidavit from brother affirming his statement. Addition is deleted. (AY.2014-15)
Abrar Fakirmohmmad Shaikh v. ITO (IT) (2023)108 ITR 127 /226 TTJ 721(Pune) (Trib)
S. 69A : Unexplained money-Cash deposits from withdrawals-Addition is deleted. [S.92CA, 144C]