Section 69 Not Applicable: Assessee's Fixed Asset Purchases Fully Explained, No Unexplained Investments Detected.

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....Addition u/s 69 - The entire purchase of fixed assets has already been recorded by the assessee in its books of accounts. The source for making payments for such purchase of fixed assets have also been recorded and disclosed in the same books of accounts. Then, where is the question of applicability of provisions of Section 69 of the Act - The entire investments have been duly explained by the assessee. - No additions - AT....