Degree of burden under section 68 upon the assessee is to prima ...
Assessee Must Prove Nature and Source of Credit u/s 68: Identity, Creditworthiness, and Transaction Genuineness Required.
April 15, 2016
Case Laws Income Tax AT
Degree of burden under section 68 upon the assessee is to prima facie prove the nature of credit and then source which has to be proved by showing the identity, creditworthiness and genuineness of the transaction - AT
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