https://www.taxtmi.com/highlights?id=49068 Addition u/s 69A - entries are recorded in the assessee’s books of account - it is evident that the AO has not made out a case calling for an addition under section 69A of the Act. Probably, an addition under section 68 of the Act could have been considered; but then that is not the case of the AO en-us Mon, 02 Sep 2019 07:35:20 +0530 Mon, 02 Sep 2019 07:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49068 Addition u/s 69A - entries are recorded in the assessee’s books of account - it is evident that the AO has not made out a case calling for an addition under section 69A of the Act. Probably, an addition under section 68 of the Act could have been considered; but then that is not the case of the AO Highlights Income Tax Mon, 02 Sep 2019 07:35:20 +0530 https://www.taxtmi.com/highlights?id=49068