Deletion made u/s 68 - since the assessee has failed to prove ...
Tax Authority Limits Addition to One-Third of Unexplained Cash Deposit u/s 68 of Income Tax Act.
May 7, 2014
Case Laws Income Tax AT
Deletion made u/s 68 - since the assessee has failed to prove the source of cash deposited of Rs.14,52,000/- in the joint bank account of three individuals, the addition to one-third of the cash deposit is restricted - AT
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