https://www.taxtmi.com/highlights?id=46506 Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be considered as books or books of account - Section 68 does not make any distinction about who maintains the books of account, the only requirement is that the books should be of an assessee - addition sustained en-us Wed, 15 May 2019 08:34:09 +0530 Wed, 15 May 2019 08:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46506 Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be considered as books or books of account - Section 68 does not make any distinction about who maintains the books of account, the only requirement is that the books should be of an assessee - addition sustained Highlights Income Tax Wed, 15 May 2019 08:34:09 +0530 https://www.taxtmi.com/highlights?id=46506