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Court Stresses Importance of Maintaining Accurate Business Records u/s 68 for Tax Compliance and Accountability.

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Full Text of the Document

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....Addition u/s 68 - When Appellant is doing business, then it was incumbent on him to maintain proper books and/ or books of account. It may be in any form. Therefore, if he had not maintained it, then he can not be allowed to take advantage of his own wrong - HC....

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