Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Addition u/s 69A - cash deposit in the bank account - entire amount of withdrawal was re-deposited - This conduct is a normal conduct of a man ordinary prudent which cannot be doubted unless revenue authorities bring on record positive or adverse material to establish that the amount withdrawn by the assessee from his bank account was utilised or deposited somewhere else - AT
Addition u/s 69A - cash deposit in the bank account - entire amount of withdrawal was re-deposited - This conduct is a normal conduct of a man ordinary prudent which cannot be doubted unless revenue authorities bring on record positive or adverse material to establish that the amount withdrawn by the assessee from his bank account was utilised or deposited somewhere else - AT
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