https://www.taxtmi.com/highlights?id=56109 Addition u/s 68 - unexplained land advances received back by the appellant - assessee has advanced the amount and also a fact that transaction is not materialized because the legality of the agricultural land is the issue. It is also a fact that mediator is arranged repayment of the amount - The addition made by the AO and confirmed by the ld. CIT(A) is not correct - Additions deleted - AT en-us Tue, 29 Dec 2020 10:31:49 +0530 Tue, 29 Dec 2020 10:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56109 Addition u/s 68 - unexplained land advances received back by the appellant - assessee has advanced the amount and also a fact that transaction is not materialized because the legality of the agricultural land is the issue. It is also a fact that mediator is arranged repayment of the amount - The addition made by the AO and confirmed by the ld. CIT(A) is not correct - Additions deleted - AT Highlights Income Tax Tue, 29 Dec 2020 10:31:49 +0530 https://www.taxtmi.com/highlights?id=56109