https://www.taxtmi.com/caselaws?id=218083 The Tribunal set aside the CIT(A)'s decision to sustain additions under section 68 of the IT Act, except for a specific loan, directing the AO to allow the assessee to produce the creditor to establish creditworthiness. The burden of proof was deemed met by the assessee, leading to the appeal being allowed for statistical purposes. en-us Thu, 24 May 2012 00:00:00 +0530 Sat, 03 Nov 2012 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218083 The Tribunal set aside the CIT(A)'s decision to sustain additions under section 68 of the IT Act, except for a specific loan, directing the AO to allow the assessee to produce the creditor to establish creditworthiness. The burden of proof was deemed met by the assessee, leading to the appeal being allowed for statistical purposes. Case-Laws Income Tax Thu, 24 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218083