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Insufficient Details on Agriculturist's Creditworthiness u/s 68 Leads to Rejection of Rs. 60,000 Loan Claim.

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....Addition u/s 68 - Creditworthiness - no details except for his cultivable land holding of 3.63 acres has been provided to substantiate agriculturist's savings to lend a loan of Rs. 60,000 - These vague details, are not good enough reasons to treat the impugned loans as genuine - AT....

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