Held that cash found at the office premises which are accounted in the books of account, addition is held to be not justified. (AY. 2011-12 to 2017-18)
Sinnar Thermal Power Ltd. v. Dy.CIT (2021) 89 ITR 263 (Mum.)(Trib.)
S. 69A : Unexplained money-Cash found at office premises-Group companies-Accounted in the books of account-Addition is held to be not valid. [S. 132]