Dismissing the appeal of the revenue the Court held that transactions found to be genuine. Accordingly deletion of addition is held to be justified.(AY. 2005-06, 2006-07, 2008-09)
CIT v. Nalwa Sons Investment Ltd. (2019) 416 ITR 263 (Delhi)(HC)
S. 68 : Cash credits-Transactions found to be genuine—Deletion of addition is held to be justified.