Tribunal held that cash deposited in bank was duly reflected in cash book and said sum tallied with sales register addition cannot be made as cash credits. (AY. 2011-12)
ITO v. Yashovardhan Tyagi. (2020) 184 ITD 461 (Delhi)(Trib.)
S. 68 : Cash credits-Cash deposit in bank-Reflected in cash book and tallied with sales register-Addition cannot be made as cash credits [S. 145]