Sec. 68 additions couldn’t be deleted just because assessee had permission to receive public deposits

IT: Where additions under section 68 in respect of deposits received by assessee were deleted in view of fact that same were received from public as permitted by Companies Act, 1956, merely because there was a permission granted under Companies Act to accept deposits from public, it did not necessarily follow that deposits shown by assessee were really those received from members of public, thus, deletion of addition was unjustified

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