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In the result, Ground No. 1 of the assessee’s appeal is allowed
Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal
68 of the Act, being unexplained cash credits. 4. Before the CIT(A), the assessee submitted that the assessee is a non- resident as defined under Section 2(30) of the Act and the “non-resident” status of the assessee has not been disputed by the Assessing Officer. Further, the assessee submitted that the entire funds had come from