The Tribunal held that the assessee was acting as agent facilitating purchase of land from Farmers hence addition cannot be made as undisclosed income. (AY. 2009-10)
ITO v. Raman Kapoor (2022) 96 ITR 59 (SN) (Dehradun) (Trib)
S. 68 : Cash credits-Acting as agent facilitating purchase of land from Farmers-Addition cannot be made as undisclosed income.