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2014 (7) TMI 1178 - AT - Income TaxAddition made under section 68 - CIT(A) allowed the claim - Held that:- Carefully examined the order of the ld. CIT(A) and we find that except one, all the cash credits are within the range between ₹ 3,881/- and ₹ 50,000/- and the assessee has placed relevant evidence to prove the genuineness of the cash credit and identity of the creditors. Since the ld. CIT(A) has properly examined the cash credits in the light of various judicial pronouncements and also in the light of evidence placed by the assessee, we find no infirmity in the order of the ld. CIT(A). - Decided against revenue
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