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2020 (8) TMI 152 - AT - Income TaxAddition u/s 68 - claim of receipt by way of loan from the son-in-law - reimbursement of litigation expenses met by his son-in-law - HELD THAT:- ITAT stated that the litigation expenditure of ₹ 3 lakh being reimbursement claimed to be given to Mr.Ruben Thomas is connected with the loan of ₹ 5.75 lakh. The above finding of the ITAT has attained finality since the revenue nor the assessee had taken the matter in further proceedings. The assessee had not produced the criminal complaint to prove that a sum of ₹ 5.75 lakh was given by way of loan by the son-in-law of the assessee nor has the assessee proved the amount of sum of ₹ 5.75 lakh was given to Mr.A.L.Prasad in the year 2001. Since the ITAT’s order in [2016 (4) TMI 1393 - ITAT COCHIN] has clearly stated that the sum of ₹ 5.75 lakh is to be sustained if the documents relating to criminal proceedings did not contain anything about the claim of receipt of ₹ 5.75 lakh by way of loan from the son-in-law of the assessee, sustain the above additions because the assessee has failed to furnish the documents relating to the criminal proceedings neither before the Income Tax Authorities nor before the ITAT - Appeal filed by the assessee is dismissed.
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