Addition u/s 68 v/s 69 - unexplained deposit in the bank account ...
Case Laws Income Tax
August 25, 2020
Addition u/s 68 v/s 69 - unexplained deposit in the bank account - sum was not credited in the books of accounts, but the amount was found credited in the bank account of the assessee - The correct course of action for taxing the sums paid into the bank account is to tax u/s 69 and not u/s 68 - AT
View Source