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    <title>Unexplained Cash Credits u/s 68 to Be Classified as Business Turnover by Assessing Officer.</title>
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    <description>Un-explained cash credit u/s. 68 - AO directed to treat all the unexplained cash credits also as the business turnover of the assessee and estimate the income thereon at the same rate at which the disclosed income is brought to tax.</description>
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