High Court Affirms Assessee's Income Declaration Method, No Addition Required u/s 68 of Income Tax Act.

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....Unexplained cash credits u/s 68 – Accrual of income - receipt of service charges for providing maintenance for five years with the supply of spare parts and another five years - assessee had offered the entire amount for tax in proportionate basis, in 5 assessment years - no addition u/s 68 - HC....