https://www.taxscan.in/higher-sales-shown-during-demonetization-period-to-cover-up-cash-deposits-to-bank-accounts-itat-directs-to-treat-addition-as-income-from-business-and-tax-at-normal-rates/321784/
The Income Tax Appellate Tribunal (ITAT) Chennai bench while directing to treat addition as the income from business
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