https://www.taxtmi.com/caselaws?id=23734 Section 68 was treated as the governing provision for credits found in the assessee's books, and the controversy on unexplained cash credits was characterised as a pure question of law requiring a reference on the correct scope of that provision. The Tribunal was therefore directed to state the case on the applicability of section 68 to the additions made. On limitation, the petition under section 256(2) was held to be in time because the asserted date of receipt of the Tribunal's order was supported by affidavit and remained unrebutted. en-us Tue, 09 Jan 1990 00:00:00 +0530 Fri, 25 Dec 2009 16:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23734 Section 68 was treated as the governing provision for credits found in the assessee's books, and the controversy on unexplained cash credits was characterised as a pure question of law requiring a reference on the correct scope of that provision. The Tribunal was therefore directed to state the case on the applicability of section 68 to the additions made. On limitation, the petition under section 256(2) was held to be in time because the asserted date of receipt of the Tribunal's order was supported by affidavit and remained unrebutted. Case-Laws Income Tax Tue, 09 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23734