https://www.taxtmi.com/highlights?id=24574 Nature of addition made u/s 68 - cash credit - Once it is so done for the purpose of set off or any other purpose, the said unexplained income cannot be treated as business income under any one of the head provided under Section 14 in which case the question of set off does not arise. - HC en-us Sat, 05 Sep 2015 16:05:36 +0530 Sat, 05 Sep 2015 16:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24574 Nature of addition made u/s 68 - cash credit - Once it is so done for the purpose of set off or any other purpose, the said unexplained income cannot be treated as business income under any one of the head provided under Section 14 in which case the question of set off does not arise. - HC Highlights Income Tax Sat, 05 Sep 2015 16:05:36 +0530 https://www.taxtmi.com/highlights?id=24574