https://www.taxtmi.com/highlights?id=67197 Addition u/s 68 - unexplained cash credit (security premium) - Except filing the appeal, there is no other effort from the side of the assessee to pursue its appeal. Unless and until the documents and the other materials are filed to explain the alleged cash credit it is not possible to accept the grounds raised by the assessee and thus, it is presumed that the assessee is unable to explain the source of alleged security premium. - AT en-us Mon, 19 Dec 2022 10:12:51 +0530 Mon, 19 Dec 2022 10:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67197 Addition u/s 68 - unexplained cash credit (security premium) - Except filing the appeal, there is no other effort from the side of the assessee to pursue its appeal. Unless and until the documents and the other materials are filed to explain the alleged cash credit it is not possible to accept the grounds raised by the assessee and thus, it is presumed that the assessee is unable to explain the source of alleged security premium. - AT Highlights Income Tax Mon, 19 Dec 2022 10:12:51 +0530 https://www.taxtmi.com/highlights?id=67197