Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2007 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (8) TMI 393 - AT - Income TaxExtract: .......persons were not filed either before the Revenue authorities or before us. In our considered opinion, the assessee miserably failed to establish the genuineness of the credits and is caught within the mischief of s. 68. We therefore, hold that the learned CIT(A) was right in sustaining this addition. 15. In the result, the appeal is partly allowed.
|