Section 68 Additions Challenged: Assessing Officer's Suspicion Lacks Evidence; Assessee Deducted TDS, Repaid Loans.

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....Additions u/s 68 - the factum of the assessee having deducted TDS on the interest of the loans and having repaid the loans also remains undisputed - the addition made by the AO was made only on the basis of suspicion and nothing else - AT....