https://www.taxtmi.com/highlights?id=58243 Revision u/s 263 - addition u/s 68 - the assessee was only one of the conduit - entire amount of sales cannot be taxed in the hands of the assessee as unexplained cash credit - the amount of income generated by the assessee, in the capacity of acting as a conduit, i.e. commission on such entries provided by it which may be brought to tax. - AT en-us Fri, 04 Jun 2021 15:56:51 +0530 Fri, 04 Jun 2021 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58243 Revision u/s 263 - addition u/s 68 - the assessee was only one of the conduit - entire amount of sales cannot be taxed in the hands of the assessee as unexplained cash credit - the amount of income generated by the assessee, in the capacity of acting as a conduit, i.e. commission on such entries provided by it which may be brought to tax. - AT Highlights Income Tax Fri, 04 Jun 2021 15:56:51 +0530 https://www.taxtmi.com/highlights?id=58243