Non-appearance in proceedings doesn't justify adverse inference u/s 68 if evidence substantiates unsecured loans.

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....Unexplained cash credits u/s 68 - unsecured loans - non appearance of the parties to the proceedings before the Ld. AO cannot be a sole ground for taking adverse inference against the assessee, more particularly, when the assessee has filed necessary evidences to prove loans taken from above parties. - AT....