https://www.taxtmi.com/caselaws?id=235365 The Court upheld the orders passed by the Authorities, stating they were legal and valid. The substantial question of law was answered in favor of the Revenue, dismissing the appeal accordingly. The judgment provides a detailed analysis of the interpretation of Section 68 in the context of cash credits and credits for supplies, clarifying that the provision encompasses both types of credits found in an assessee's books. en-us Wed, 13 Mar 2013 00:00:00 +0530 Sat, 20 Jul 2013 14:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235365 The Court upheld the orders passed by the Authorities, stating they were legal and valid. The substantial question of law was answered in favor of the Revenue, dismissing the appeal accordingly. The judgment provides a detailed analysis of the interpretation of Section 68 in the context of cash credits and credits for supplies, clarifying that the provision encompasses both types of credits found in an assessee's books. Case-Laws Income Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235365