The expression “if any” specifically used in Section 69A of the Act amplifies that where books of account are not maintained, it would not be possible to invoke this provision- Delhi HC
Title: THE COMMISSIONER OF INCOME TAX versus HERSH WASHESHER CHADHA + ITA 676/2023 Decided on: 12.12.2023 CORAM: HON’BLE MR. JUSTICE RAJIV SH
