Tribunal held that the assessee has proved the identity and genuineness of transaction, tax was deducted at source, copies of bank account is also filed. Addition is deleted. (AY. 2012-13)
Aman Exports International v. Dy.CIT(2024) 228 TTJ 26 (UO) (Jaipur)(Trib)
S. 68 : Cash credits-Loan-Genuineness is proved-TDS deducted-Addition is deleted.
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