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    <title>Partnership Firm Not Required to Prove Source of Partners&#039; Contributions u/s 68; Individuals Accountable Instead.</title>
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    <description>Addition u/s 68 - capital contribution by the partners in the partnership firm - the assessee could not be expected to prove the source of source and addition which could be made on this account, could be made in the hands of the respective partners only.</description>
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      <description>Addition u/s 68 - capital contribution by the partners in the partnership firm - the assessee could not be expected to prove the source of source and addition which could be made on this account, could be made in the hands of the respective partners only.</description>
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