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2020 (8) TMI 274 - ITAT DELHIAddition on account of unsecured loans u/s 68 - HELD THAT:- Learned counsel provided detail of each entry of the credit received from Mrs Sunita Mittal and also informed source of the each credit therefore, in the interest of the substantial justice, we feel it appropriate to restore this issue back to the file of the Assessing Officer for examining the nature and source of the credit in terms of section 68 - assessee may file all the documentary evidences in support of the credits appearing in ledger account of Sunita Mittal in the books of the assessee. Grounds of the appeal are allowed for statistical purposes.
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