Cash deposit : Where assessee was carrying on business of sale of milk and AO had made an addition of bank deposits, since source of amount of credit in assessee’s bank account was milk sale turnover for year under consideration, therefore, as per provisions of section 44AD, AO was to be directed to apply 8 per cent net profit on total milk sale – Swaran Singh v. Income Tax Officer, Ward 4(1) – [2024] 159 taxmann.com 777 (Amritsar – Trib.)