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    <title>Debate Over Creditor Balances: Should They Be Income u/s 41 or Unexplained Cash Credits u/s 68?</title>
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    <description>Addition under section 68 of the Act - set off of addition - lower authorities should have considered these balances in creditors accounts as income under section 41 and not as unexplained cash credits under section 68 - AT</description>
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      <description>Addition under section 68 of the Act - set off of addition - lower authorities should have considered these balances in creditors accounts as income under section 41 and not as unexplained cash credits under section 68 - AT</description>
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