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ITAT: Books Must Be Rejected Under Section 145(3) Before Adding Unexplained Cash, Deletes ₹64 Lakh Addition
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ITAT: Books Must Be Rejected Under Section 145(3) Before Adding Unexplained Cash, Deletes ₹64 Lakh Addition

ITAT rules that unexplained cash additions under Section 68 are invalid unless books are rejected under Section 145(3), deleting a ₹64 lakh addition.

ITAT Judgment Income Tax Act 1961 Section 145(3) Section 68 Unexplained Cash Credits Cash Deposit Case Tax Litigation India Taxpayer Rights Income Tax Assessment Arbitrary Addition Procedural Fairness ITAT Delhi Audited Books
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