Unexplained Cash Credit u/s 68: Bank Statements Not Considered Taxpayer's Books u/s 44AD.

Unexplained cash credit u/s 68 - income of the assessee is accepted u/s. 44AD - the bank statements supplied by the bank to the assessee in the present case could not be regarded as a book of the assessee, nor a book maintained by the assessee or under his instructions. .....

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