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Addition u/s 68 - each of the parties are assessed to Income Tax and as many of the loans have been repaid - The loan creditors in this case have also explained sources of sources. AO as well as the Ld. CIT(A) based their decisions on conjectures and surmises. - AT
Addition u/s 68 - each of the parties are assessed to Income Tax and as many of the loans have been repaid - The loan creditors in this case have also explained sources of sources. AO as well as the Ld. CIT(A) based their decisions on conjectures and surmises. - AT
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