The assessee has proved creditworthiness and genuineness of transaction. Deletion of addition is held to be justified. (AY. 2012-13, 2013-14)
DCIT v. R.M. Commercial Pvt. Ltd. (2020) 204 TTJ 940 (Kol.)(Trib.)
S. 68 : Cash credits-Creditworthiness and genuineness of transaction proved-Deletion of addition is held to be justified.