https://www.taxtmi.com/caselaws?id=60336 The Tribunal upheld the CIT(A)'s decision to delete the addition under Section 69D, determining that the transactions did not constitute borrowing on Hundies. The appeal by the revenue was dismissed, affirming that the provisions of Section 69D were not attracted in this case. en-us Fri, 16 Feb 2001 00:00:00 +0530 Tue, 04 Jan 2011 17:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60336 The Tribunal upheld the CIT(A)'s decision to delete the addition under Section 69D, determining that the transactions did not constitute borrowing on Hundies. The appeal by the revenue was dismissed, affirming that the provisions of Section 69D were not attracted in this case. Case-Laws Income Tax Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60336