Assessee-company's cash deposit during demonetization upheld; Section 69A allegations of improper cash retention dismissed.

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....Addition of deposit into bank during demonetization period u/s 69A - The amount was kept by assessee-company for meeting the requirement of expenses and contingency as per policy of company as depict from above and allegation of AO for keeping cash over a long period is not correct as mention in the Assessment order. - AT....