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Onus of establishing source of source u/s 68 does not fall on the assessee

Deposit of cash kept for medical emergencies during demonetisation cannot be held unexplained: ITAT

Notice u/s 148 to non-existent company is void-ab-initio: HC

ITAT explains calculation of tax effect for calculating monetary limit as per CBDT Circular

Provision for warranty disallowed where assessee fails to provide proper reasons of calculating the same: ITAT
