https://www.taxtmi.com/caselaws?id=781267 ITAT held the addition under s.68 deleting unexplained cash credits where receipts were recorded as sundry debtors/sales and included in profit and loss account. The AO neither questioned the genuineness of sales nor examined debtors' accounts or alleged accommodation entries. As amounts were already offered to tax as regular business income, they could not be taxed again under s.68. The addition was deleted and the assessee's appeal allowed. en-us Thu, 09 Oct 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781267 ITAT held the addition under s.68 deleting unexplained cash credits where receipts were recorded as sundry debtors/sales and included in profit and loss account. The AO neither questioned the genuineness of sales nor examined debtors' accounts or alleged accommodation entries. As amounts were already offered to tax as regular business income, they could not be taxed again under s.68. The addition was deleted and the assessee's appeal allowed. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781267