Addition u/s 68 - Unexplained cash deposit - sale of land being ...
Case Laws Income Tax
May 30, 2022
Addition u/s 68 - Unexplained cash deposit - sale of land being agricultural receipt - the purchase and sale has been done in a short period of time. In this view of the matter, the location of the land cannot come to the rescue of the assessee de hors any evidence of agricultural activity - Additions confirmed - AT
View Source