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Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
section 69 of the Act. In the present case the assessee had filed cash flow statement showing the source for the cost of construction of the house property. There is no material on record to disbelieve the explanation offered in support of the source for the cost of construction of the property. The AO cannot make additions merely based