Caselaws u/s 69

This query is : Resolved 

05 October 2021 Whether sec.69 is applicable in the case of assessee who does not maintain books of accounts and also he is not required to maintain books of accounts

05 October 2021 In such a case section 69 is not applicable.

See the link for case law.
https://www.google.com/amp/s/www.casemine.com/judgement/in/5abd6d5d18a681259a28f131/amp


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