Unaccounted cash deposits in Bank on various dates - addition ...
CIT(A) removes Section 68 addition for unaccounted cash deposits; no basis for protective addition against assessee.
March 13, 2015
Case Laws Income Tax AT
Unaccounted cash deposits in Bank on various dates - addition u/s 68 deleted by CIT(A) - as the rest of substantive addition has been deleted, then there is no ground to uphold the protective addition in the hands of present assessee - AT
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