https://www.taxtmi.com/caselaws?id=401214 The Tribunal found the addition of Rs. 33,34,000/- under Section 68 unsustainable as the deposits were in the bank account, not the books of accounts. The Tribunal ruled the addition should have been under Section 69, deleting the addition and allowing the appeal. Other grounds were not addressed as the main issue favored the assessee. en-us Mon, 23 Nov 2020 00:00:00 +0530 Tue, 01 Dec 2020 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401214 The Tribunal found the addition of Rs. 33,34,000/- under Section 68 unsustainable as the deposits were in the bank account, not the books of accounts. The Tribunal ruled the addition should have been under Section 69, deleting the addition and allowing the appeal. Other grounds were not addressed as the main issue favored the assessee. Case-Laws Income Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401214