Cash balance adjustment for site purchases

Kollipara Sundaraiah (B.com) (2985 Points)

10 December 2020  
one of sec 44ada professional income I.t. return filed assess cash balance in books as on date:20-08-2019 Rs:15 lacs.assess purchases of site Rs:27 lacs payment through on bank mode as on date:20-08-2019.
question:
Cash balance as on date:20-08-2019 Rs:15 lacs
site purchases value rs:27 lacs as on date:20-08-2019
difference amount rs:12 lacs cash balance adjustment producer in books as on date:20-08-2019.