Dismissing the appeal of the revenue the Court held that bank statements were produced before appellate authority authenticity of which was not in question or doubt. Accordingly the order of Tribunal is affirmed.
Dy.CIT v. Pushpak Merchants (P) Ltd. (2019) 108 taxmann.com 174/ 265 Taxman 433 (Chhatisgarh) (HC) Editorial : SLP of revenue is dismissed, DCIT v. Godavari TIE UP (P.) Ltd. (2019) 265 Taxman 432 (SC)
S. 68 : Cash credits–Bank deposits–Bank statement was produced before appellate authorities–Deletion of addition is held to be valid.