No evidence of Rs. 3.99 crore cash transfer found; Section 69C on unexplained expenditure not applicable to assessee.

Addition u/s 69C - Neither during the course of search at Litika Group nor during the course of survey at assessee’s premises nor during the enquiries made after survey reveal that assessee had transferred cash of ₹ 3.99 crores to Litika Group - provisions of Section 69C are not attracted - AT .....

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