Addition u/s 68 - unexplained cash deposits - since no books of ...
Section 68: Unexplained Cash Deposits Invalid if No Business Books Kept by Assessee.
January 7, 2019
Case Laws Income Tax AT
Addition u/s 68 - unexplained cash deposits - since no books of account are maintained in the ordinary course of business of the assessee, no such addition u/s 68 of the Act is tenable.
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