https://www.taxtmi.com/highlights?id=34958 Addition u/s 68 - Section 68 is clear enough as it uses the term "sum is found credited in the books of accounts of the assessee". It does not make any distinction between any cash or cheque transaction. - Despite non-encashment of the cheques by the assessee, additions confirmed - HC en-us Wed, 24 May 2017 11:49:10 +0530 Wed, 24 May 2017 11:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34958 Addition u/s 68 - Section 68 is clear enough as it uses the term "sum is found credited in the books of accounts of the assessee". It does not make any distinction between any cash or cheque transaction. - Despite non-encashment of the cheques by the assessee, additions confirmed - HC Highlights Income Tax Wed, 24 May 2017 11:49:10 +0530 https://www.taxtmi.com/highlights?id=34958