TMI BlogRevision u/s 263 - We fail to understand the relevance of the balance sheet of the loanees for...Revision u/s 263 - We fail to understand the relevance of the balance sheet of the loanees for establishing their creditworthiness when all other relevant documents for the same, i.e. return of income of the loanees and copy of their bank statement from which the loans were advanced were filed and no adverse observation with respect to the same has been made by the Ld. Pr. CIT effecting the creditworthiness of the loanees. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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