Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 51 - AT - Income TaxUnexplained credit u/s 68 - Held that:- Keeping in view, the totality of facts, attendant circumstances, human probabilities, and in the presence of plausible explanation by the assessee, relevant material, and fulfillment of ingredients enshrined in section 68 of the Act, we find that onus cast upon the assessee was duly discharged, therefore, we find no infirmity in the conclusion drawn by the Ld. Commissioner of Income Tax (Appeal), resulting into dismissal of appeal, filed by the Revenue. - Decided in favour of assessee
|