Held that from a plain reading of the Notification No. S.O.  3416 (E), dated  November  9, 2016,  there was no specific mention of a requirement that doctors’ prescriptions and identity of the persons purchasing medicines had to be kept in record to substantiate the cash sales during demonetisation period. Further, the Assessing Officer did not reject the books of account of the assessee and had not brought anything contrary on record to show that cash sales were not the source for the cash deposited during demonetisation period.  Addition is not valid. (AY.2017-18)