Income Tax Act Sec 40A(3): Cash Deposits to Supplier's Account Challenged, Additions Deleted Based on Supplier's Ledger Evidence.

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....Addition u/s 40A(3) - direct despot of cash in the bank account of the supplier - supplier acknowledged credited the said cash receipts in the ledger account of the assessee - ledger account has been obtained by the AO u/s 133(6) directly from the concerned supplier - Additions deleted - AT....