Cash Deposits Labeled as Unexplained Credits u/s 68 Due to Lack of Supporting Documentation, Additions Upheld.

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....Unexplained cash credit u/s 68 - cash has been deposited merely to generate funds in the bank account, whenever payments were required to be made by cheque. Therefore, indeed there is no nexus with the gross receipts. The appellant has not produced any material in support to explain the entries of cash such as books of accounts or purchase bills, etc. - Additions confirmed.....