Addition u/s 68 - alleged that loan transaction was accommodation entry - Two authorities and the...

Addition u/s 68 - alleged that loan transaction was accommodation entry - Two authorities and the Tribunal have evaluated each piece of evidence to conclude that this transaction was not a genuine loan transaction - merely because another view by re-appreciating the evidence is possible, it cannot give rise to a question of law as envisaged u/s 260A .....

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