Discrepancy in Cash vs. Books Doesn't Justify Addition u/ss 68 or 69A of Income Tax Act.

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....Addition for the lesser cash in hand found as compared with the books of account - applicability of section 68 or 69A - it was not a case where money is not recorded in the books of account and in the present case cash in hand in the books of account was found to be more than the actual cash found during the course of search - not suffice to make addition under any of the above propositions....