Addition of recorded cash sales by treating it as unexplained cash deposits not justified

Jitendra Kumar Tahilramani Vs ITO (ITAT Jaipur)

ITAT Jaipur held that addition of the amount already recorded as cash sales cannot be treated as unexplained cash deposits under section 68 of the Income Tax Act. Accordingly, addition is deleted and appeal is allowed.

Facts- The assessee is engaged in the business

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