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Diagnostic Center's Unexplained Expenditures Clarified; Section 69C Additions Deleted, Avoiding Higher Tax u/s 115BBE.

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....Unaccounted cash payments / expenditure - unaccounted cash receipts from patients - Addition u/s 69C - levy of tax u/s 115BBE at higher rate of tax - proof of source of income - the assessee is in the business of running a diagnostic centre and the only source of income is the receipts from patients which is stated to be the source for unexplained expenditure - Additions deleted - AT....

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