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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Addition for the lesser cash in hand found as compared with the ...

Case Laws     Income Tax

August 29, 2019

Addition for the lesser cash in hand found as compared with the books of account - applicability of section 68 or 69A - it was not a case where money is not recorded in the books of account and in the present case cash in hand in the books of account was found to be more than the actual cash found during the course of search - not suffice to make addition under any of the above propositions

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