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        Income Tax

        1982 (7) TMI 167 - AT - Income Tax

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        ITAT Jaipur upholds deletion of cash credit addition as creditors' agricultural income source confirmed. The Revenue's appeal against the deletion of a cash credit addition was dismissed by ITAT Jaipur. The AAC had deleted the addition as the creditors' ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                ITAT Jaipur upholds deletion of cash credit addition as creditors' agricultural income source confirmed.

                                The Revenue's appeal against the deletion of a cash credit addition was dismissed by ITAT Jaipur. The AAC had deleted the addition as the creditors' identity and capacity to advance funds were proven, affirming they used agricultural income to advance the funds.


                                The Revenue appealed against the AAC's order deleting a cash credit addition of Rs. 20,000 for the asst. yr. 1975-76. The creditors affirmed advancing Rs. 10,000 each from their agricultural income. The AAC upheld the deletion as their identity and capacity were established. The appeal was dismissed by ITAT Jaipur. (Case citation: 1982 (7) TMI 167 - ITAT JAIPUR)
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