Section 69C: Unexplained Expenditure from Diary Notations Deleted by Commissioner; Assessee's Business Claims Accepted by Settlement Commission.

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....Unexplained expenditure u/s 69C - Addition emanated from noting in a diary found during search - Where the assessee had stated the notings in the diary as relating to his business and which stood disclosed by its partnership firm to the settlement commission, who in turn accepted the same also - CIT(A) rightly deleted the additions - AT....