Unexplained capital introduced by the partners - the addition ...
Unexplained Partner Capital Not Added to Firm's Taxable Income; Tax to Be Added to Individual Partners' Accounts Instead.
June 1, 2017
Case Laws Income Tax AT
Unexplained capital introduced by the partners - the addition cannot be made in the hands of the firm and if anything remains unexplained the addition can only be made in the hands of the partners - AT
View Source