Addition u/s 68 - unsecured loans received from various parties ...
Case Laws Income Tax
August 9, 2023
Addition u/s 68 - unsecured loans received from various parties - the amount was not credited during the year under consideration, as such the same was carried forward from earlier years. Therefore, the provision of section 68 of the Act cannot be made applicable on the same in the year under consideration. - AT
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