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    <title>Section 68 Not Applicable for Returns Filed u/s 44A Due to Non-Maintenance of Books of Accounts.</title>
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    <description>Addition u/s 68 - unexplained cash deposits - Non maintenance books of accounts - where the returns are filed on the basis of income declared under section 44A of the Act, there cannot be any application of section 68 of the Act. - AT</description>
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