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Dy. CIT v. Arun Singhania (2022) 98 ITR 12 (SN) (Raipur)(Trib)

S. 68 : Cash credits-Firm-Partner-Cash reflected in the ledger account of the firm-Deletion of addition is justified.

Held that the cash withdrawal was reflected in the ledger account of the partner. Deletion of addition was held to be proper.  (AY. 2012-13)