2018 (2) TMI 606

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..... ks were written and maintained systematically - they were in the books of accounts of the assessee in respect of his unaccounted business - it cannot be said that the books indicated any amount in the nature of cash credit in the hands of the assessee as defined by Section 68. Tribunal rightly came to the conclusion that the provision of Section 68 could not have been invoked - Decided against Rev .....

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