TMI BlogAddition u/s 68 - genuineness of transactions - Authorities below have not further discharged the onus...Addition u/s 68 - genuineness of transactions - Authorities below have not further discharged the onus shifted onto their shoulders to bring on record any positive adverse material against the assessee controverting the documentary evidence filed by the assessee and establishing the fact that the assessee could not substantiate the identity and credit worthiness of loan creditors along with genuineness of transactions and factum of repayment of the alleged creditors. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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