Balasahev Vyankat Gaikwad v. ACIT (2021) 90 ITR 66 (SN) (Pune)(Trib.)

S. 68 : Cash credits-No evidence was produced-Addition is held to be justified-Disallowance of agricultural income was also up held.

Held that failure to produce the evidence  addition as cash credits and disallowance of agricultural income was affirmed. (AY. 2009-10)