Addition u/s 68 – The unsubstantiated material found in the ...
Pendrive Data Insufficient for Evidence: Section 68 Additions on Unexplained Credit Require Substantiated Material.
February 20, 2014
Case Laws Income Tax AT
Addition u/s 68 – The unsubstantiated material found in the pendrive cannot be considered in the hands of the assessee as a conclusive evidence so as to make additions towards unexplained credit - AT
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