Diary, Note book and Deleted data in CPU are not Books of Accounts - ITAT | Income Tax



ITAT Chennai held that diary, note book and deleted data in CPU are not books of accounts of the asseseee in course of its business and thus, no addition could be made towards entries found in those diary , note book and deleted entries of tally software from retrieved data of Computer CPU as unexplained cash credits u/s 68 of the Act.

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