Unexplained cash credit u/s 68 - partnership firm is not liable ...
Case Laws Income Tax
April 10, 2019
Unexplained cash credit u/s 68 - partnership firm is not liable to justify the source of fund in the hands of the partner - if the AO is not convinced about the creditworthiness of the partner, the inquiry had to be made at the end of the partner and not against the firm
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