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        Case ID :
        Income Tax

        Unexplained unsecured loan u/s. 68 - AO inter-alia observed that...

        Assessee's Squared-Off Loans Scrutinized; CIT(A) Upholds Deletion of AO's Additions u/s 68 of Income Tax Act.

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        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.

        Unexplained unsecured loan u/s. 68 - AO inter-alia observed that the assessee has shown squared off unsecured loans allegedly received from an entity - bona fides of credits appearing in the books of assessee on the contours of s. 68 - the onus towards source in the hands of borrower in relation to repayment entries qua preexisting loans is indeed onerous and can seldom be visualized. - CIT(A) rightly deleted the additions - AT

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