AO Fails to Add Unexplained Expenditure u/s 69C Due to Overlooking Section 44AD Provisions.

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....Unexplained expenditure u/s 69C - AO could have made the addition under section 69C, once he had carved out the case out of the glitches of the provisions of section 44AD. No such exercise has been done by the Assessing Officer in this case - No addition - AT....