Assessee's Failure to Prove Unutilized Cash Leads to Additions u/s 68 of Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Addition u/s 68 - Cash deposit - Primary onus is on assessee to substantiate the claim of failure of land deals due to which cash remained unutilized - Assessee had not discharged onus - Additions confirmed - AT....