TMI BlogAddition u/s. 68 - unexplained cash credits - though the assessee had duly substantiated the...Addition u/s. 68 - unexplained cash credits - though the assessee had duly substantiated the authenticity of the transactions of having received advances from 18 parties (supra), but the A.O had failed to dislodge the same by placing on record any such material which would irrefutably disprove the authenticity of the said claim. - CIT(Appeals) who in our considered view had rightly vacated the addition made by the A.O u/s. 68 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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