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Society received subscription fee in cash

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The assessee is a state employees cooperation society. The members of the society used to pay their prescribed subscripttion fee and any loan installment in cash to the society savings bank account.They received a notice regarding the cash deposits were more than 10lacs and the total cash deposits should be treated as income. how to prove that the total deposits where not the income to the society?
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The nature of sum of money received from state employees cooperation society will convene the nature.


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