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2023 (11) TMI 89 - SC ORDERAddition u/s 68 - unexplained unsecured loans obtained by the assessee - HC confirmed ITAT findings that the additions made by AO were not sustainable - companies through which the assessees had indulge into bogus accommodation entries, were not managed or controlled by Mr. Anand Sharma, who was supposed to be the kingpin and there was no link found in the documents and the financial statements of the companies concerned. HELD THAT:- No ground to interfere with the impugned order(s). The Special Leave Petitions are, accordingly, dismissed.
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