Court Rules Section 68 Doesn't Apply to Partner's Capital in Partnership Firm; Partner Must Explain Capital Source. https://www.taxtmi.com/highlights?id=37605 Addition on account of capital introduction by one of the partner of the firm u/s 68 - no addition can be made with regard to the partner’s capital introduction in the hands of the partnership firm - HC en-us Thu, 18 Jan 2018 12:21:45 +0530 Thu, 18 Jan 2018 12:21:45 +0530 TaxTMI RSS Generator Court Rules Section 68 Doesn't Apply to Partner's Capital in Partnership Firm; Partner Must Explain Capital Source. https://www.taxtmi.com/highlights?id=37605 Addition on account of capital introduction by one of the partner of the firm u/s 68 - no addition can be made with regard to the partner’s capital introduction in the hands of the partnership firm - HC Highlights Income Tax Thu, 18 Jan 2018 12:21:45 +0530 https://www.taxtmi.com/highlights?id=37605