TMI BlogSection 68 Amendments: Taxpayer's Explanation on Credited Sums Deemed Unsatisfactory, Establishing Prima Facie Evidence Against Them.Additions u/s 68 - As the explanation offered by the assessee about the nature and source of the sums found credited in the books was not satisfactory there was, prima facie, evidence against the assessee, viz., the receipt of money. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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