https://www.taxtmi.com/highlights?id=72000 Addition u/s 68 - Proof of receipt of Cash Component against sale of property / loan agreement - AO does not determine in which year such cash was paid and if so, whether the entire receipt becomes income in that particular year etc. Addition was made not on any concrete finding basing on any corroborative evidence. We find it difficult to sustain the same - AT en-us Thu, 14 Sep 2023 08:59:54 +0530 Thu, 14 Sep 2023 08:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72000 Addition u/s 68 - Proof of receipt of Cash Component against sale of property / loan agreement - AO does not determine in which year such cash was paid and if so, whether the entire receipt becomes income in that particular year etc. Addition was made not on any concrete finding basing on any corroborative evidence. We find it difficult to sustain the same - AT Highlights Income Tax Thu, 14 Sep 2023 08:59:54 +0530 https://www.taxtmi.com/highlights?id=72000