Addition u/s 68 - genuineness and credit worthiness of the ...
Income Tax
June 23, 2023
Addition u/s 68 - genuineness and credit worthiness of the transaction in question - As per HC assessee though has disclosed the source of the deposit but could not establish the nature thereof and conditions which are required to be proved by the Assessee as per Section 68 could not be proved by him - Apex Court dismissed the SLP of the assessee (Additions confirmed) - SC
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