Unexplained cash credit - addition u/s 68 - entry operator - taxing the total turnover of the entries as...

Unexplained cash credit - addition u/s 68 - entry operator - taxing the total turnover of the entries as an unexplained cash credit in the hands of the an entry provider is not correct in cases where the beneficiaries are identified, the entire amount should be brought to tax in the respective hands of the beneficiaries. .....

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