https://www.taxtmi.com/highlights?id=50420 Addition u/s.68 - If the assessee has proved the source as well as the source of the source of the fund then onus shifts upon the AO to carry some prima facie inquiry to rebut the explanation given by the assessee. en-us Thu, 28 Nov 2019 12:10:41 +0530 Thu, 28 Nov 2019 12:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50420 Addition u/s.68 - If the assessee has proved the source as well as the source of the source of the fund then onus shifts upon the AO to carry some prima facie inquiry to rebut the explanation given by the assessee. Highlights Income Tax Thu, 28 Nov 2019 12:10:41 +0530 https://www.taxtmi.com/highlights?id=50420