https://www.taxtmi.com/highlights?id=38658 Since the assessee had no business income, no books of account were maintained and the addition was made only on the basis of the assessee’s pass book, which is not a book of account; that as such, the addition made under section 68 of the Act is not sustainable - AT en-us Thu, 29 Mar 2018 13:39:32 +0530 Thu, 29 Mar 2018 13:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38658 Since the assessee had no business income, no books of account were maintained and the addition was made only on the basis of the assessee’s pass book, which is not a book of account; that as such, the addition made under section 68 of the Act is not sustainable - AT Highlights Income Tax Thu, 29 Mar 2018 13:39:32 +0530 https://www.taxtmi.com/highlights?id=38658