Additions u/s 68 - Unsecured loans - The source of such credit ...
Case Laws Income Tax
September 20, 2023
Additions u/s 68 - Unsecured loans - The source of such credit was not proved before the authority. Hence, though the identity of the creditor was proved, neither was the creditworthiness of the creditor nor the genuineness of the transaction established. - Additions confirmed - HC
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