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Director Admits to Accommodation Entries; Section 68 Additions Confirmed as CIT(A) Fails to Verify Beneficiaries' Identities.

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....Additions u/s 68 - As assessee’s director has confessed that assessee company is providing accommodation entries, then, CIT(A) even did not care to verify that who are the beneficiaries and what is the amount of commission received by assessee from the beneficiaries from providing accommodation entries - Additions confirmed.....