Section 68 Inapplicable to Bank Deposits If No Books Maintained for the Year, Assessee Protected from Tax Liabilities.

Provisions of section 68 cannot be invoked on various deposits/credits found recorded in the bank account of the assessee in the absence of books maintained for that previous year - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X