2016 (10) TMI 366

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....URESHI ) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal raising following question for our consideration. "Whether the Appellate Tribunal has substantially erred in deleting the addition made on account of unexplained cash credit /s 68 of the Act, when as per the AO, the assessee failed to prove creditworthiness of the creditor?" 2. Having perused ....