Unexplained cash credit u/s 68 - income of the assessee is ...
Case Laws Income Tax
January 30, 2020
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.
View Source