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The Punjab and Haryana High Court has quashed the addition under Section 69 of the Income Tax Act on HSBC Geneva deposits as a sufficient explanation about the source of investments given in the.

United kingdomJustice harpreet kaur jeewanJusticegs sandhawaliaRajinder singh chathaGauri neo rampal opalHaryana high courtStonegate trinityRevenue authorityDouble tax avoidance conventionIncome tax actUnited kingdom revenueAssessing officerCommissioner income taxIncome taxFor appellantGauri neo rampal