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2017 (9) TMI 634 - ITAT JAIPURAddition u/s 68 - advance against equity capital received - proof of creditworthiness and genuineness of the source - Held that:- The contention of the assessee is that the bank statement etc. not made available at the stage of first appellate authority. After considering the totality of facts, we deem it proper to restore the matter to the file of AO to verify the claim of the assessee and decide this issue de novo. The Cross Objection is partly allowed for statistical purposes.
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