Addition u/s 68 - treatment of bank passbook as a 'books of account' - the bank account or bank passbook...

Addition u/s 68 - treatment of bank passbook as a 'books of account' - the bank account or bank passbook of an assessee cannot be held as the latters 'books of account', hence no addition in respect of a cash deposit made in the said account could be validly made u/s 68 .....

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