Held that the assessee has produced the confirmation and ledger copy. Outstanding balance was written back and offered as income in latter years. Addition was deleted. (AY. 2011-12)
Carlson Hospitality Marketing (India) Pvt. Ltd. v. Dy.CIT (2021) 92 ITR 27 (SN) (Delhi)(Trib.)
S. 68 : Cash credits-Creditors-Confirmation and ledger copy was produced-Outstanding balance was written back and offered as income in latter years-Addition was deleted.