Authorities Reject Addition of Cash Deposits During Demonetization; Insufficient Evidence Under Income Section 44AD.

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....Addition of cash in hand - cash deposit in demonetization period - income u/s 44AD - there was no justification to consider the sales of assessee to be bogus or to make addition of cash in hand as per details submitted by the assessee because A.O. did not bring any sufficient evidence on record to justify the addition....