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2022 (6) TMI 402 - AT - Income TaxAddition u/s 68 - assessee had taken accommodation entries - HELD THAT:- From the finding of Ld. CIT(A), it is evident that the assessee failed to prove the genuineness of transaction and creditworthiness of the creditors. Even before this Tribunal, no material is placed to substantiate its claim by the assessee. Therefore, we do not see any reason to interfere into the finding of lower authorities. The grounds raised by the assessee are hereby, dismissed.
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