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    <title>On-Money Receipts u/s 68 Confirmed as Business Income for Builder Based on Loose Sheets and Mobile Data.</title>
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    <description>Addition of on-money - Additions of on-money made u/s 68 on the basis of notings in loose sheets and data retrieved from the mobiles - when the A.O had in the assessment order mentioned the flat wise and year wise receipts of on-money thus, the same leaves no iota of doubt that the same were in the nature of “business receipts” which were inseparable from the assessee&amp;#8223;s business of a builder and developer. - AT</description>
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