Unexplained cash credit u/s 68 - discharge of initial onus or ...
Case Laws Income Tax
May 19, 2020
Unexplained cash credit u/s 68 - discharge of initial onus or not - when full particulars, inclusive of the confirmation with name, PAN, copy of Income-tax returns, balance sheet Profit & Loss Account computation of income are furnished and same reflected in their books of accounts - addition so made is rightly deleted by the Ld. CIT (A).
View Source