https://www.taxtmi.com/caselaws?id=237630 Assessee discharged burden to prove identity, creditworthiness and genuineness of sundry creditors where payments were made by cheque and recorded in assessee's books; AO made additions without verifying recipients' books and relied on a shortcut. First Appellate Authority and Tribunal found the creditor identity and genuineness proved beyond doubt. HC upheld those findings and decided against the Revenue, reversing the additions. en-us Mon, 30 Sep 2013 00:00:00 +0530 Fri, 03 Oct 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237630 Assessee discharged burden to prove identity, creditworthiness and genuineness of sundry creditors where payments were made by cheque and recorded in assessee's books; AO made additions without verifying recipients' books and relied on a shortcut. First Appellate Authority and Tribunal found the creditor identity and genuineness proved beyond doubt. HC upheld those findings and decided against the Revenue, reversing the additions. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237630