Addition u/s 69 - repayments of loan/creditor - The ITAT held that the loans were duly recorded in the...

Addition u/s 69 - repayments of loan/creditor - The ITAT held that the loans were duly recorded in the books of accounts and repayments were made through banking channels. The transactions were reflected in the books and thus, the addition under Section 69 was deleted. .....

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