Bank passbook / statements not books of account of assessee and hence no addition can be made u/s 68 of…
Unexplained Cash Credits in Bank Statements held taxable u/s 68. Non production of document is different from not maintaining Books of Account…
Section 68 additions not applicable to deposits in bank. The bank Pass Book or bank statement are not books of…
No additions us 68-accounts not maintained us 44AF under presumptive taxation. The section operates only where books are maintained and…