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Dy. CIT v.Qcap Securities P. Ltd. (2023)108 ITR 228 (Surat) (Trib) Dy.CIT v. Quant Capital P. Ltd (2023)108 ITR 228 (Surat) (Trib)

S. 68 : Cash credits-Share capital-Established source and source of source-Addition is deleted.

Held  that  the assessee  has produced evidence to substantiate both source and source of  source hence the deletion of addition is affirmed.(AY.2015-16)