Section 69C: No Income Addition as Unexplained Expenditure Claims on Pencil Notes Unsubstantiated by Evidence.

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....Addition u/s 69C - certain items jotted in pencil on two sheets of paper - unexplained expenditure - the assessee had denied to have incurred this expenditure and the assessee had been maintaining that such expenditure was never incurred by the assessee and these were not reimbursed to the employees - no additions - AT....