Held that the assessee has not explained the source of fund hence the addition is affirmed. (AY.2017-18)
Adim Jati Seva Sahkari Samiti Maryadit v. ITO (2023)108 ITR 645 (Raipur) (Trib)
S. 69A : Unexplained money-Cash deposit-Demonetisation period-Not explained the source of fund-Addition is affirmed.