Cash credit u/s 68 - determination of new credit - Difference in ...
Cash Credit u/s 68: Banking Channel Alone Insufficient to Justify Credit Legitimacy in Tax Cases.
September 21, 2013
Case Laws Income Tax AT
Cash credit u/s 68 - determination of new credit - Difference in opening and closing balance - the claim of the assessee cannot be accepted or cash credit cannot be taken as explained satisfactorily only on the ground that loan had been received through banking channel - AT
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