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    Addition u/s 68 - Unexplained loans - the appellant by filing...

    Section 68 Addition for Unexplained Loans Deleted Due to Sufficient Evidence on Identity and Creditworthiness.

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    Income TaxDecember 2, 2021Case LawsAT

    Addition u/s 68 - Unexplained loans - the appellant by filing ample documentary evidences sought to justify the identity and creditworthiness of the parties and genuineness of the transactions as entered into with these parties. It seems that the assessee satisfactorily discharged its primary onus cast upon it under Section 68 - Hence, the addition as made to the total income of the appellant under Section 68 of the Act on account of advance received from parties is not sustainable and, thus, deleted. - AT

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