3 results for “section 68”+ Section 197clear
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Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm
68,293/- with Punjab National bank, Doctor’s Colony, Kankarbagh, patna, which according to the ld. AO could not be explained and accordingly, the same was added to the income of the assessee. The ld. AO noted that the assessee replied that the deposits were made out of the agricultural income of Shri Sushil Kumar, HUF, having no bank account