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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Addition u/s 68 - unexplained cash deposits - Non maintenance ...

January 28, 2021

Case Laws     Income Tax     AT

Addition u/s 68 - unexplained cash deposits - Non maintenance books of accounts - where the returns are filed on the basis of income declared under section 44A of the Act, there cannot be any application of section 68 of the Act. - AT

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