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    Income Tax

    Addition u/s 68 - Cash deposits of special Bank notes of ₹...

    Court Rules Section 68 Addition Unwarranted for Cash Deposits During Demonetization; Orders Deletion Based on Past Financial History.

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    Income TaxJanuary 22, 2021Case LawsAT

    Addition u/s 68 - Cash deposits of special Bank notes of ₹ 500/- and ₹ 1000/- made during the demonetization period - in the peculiar facts narrated above, including the past history taken note of and the pattern of money deposited pre-demonetization and post that event as discussed, addition was not warranted and it is directed to be deleted - AT

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