Mega international (P.) Ltd. v. DCIT (2021) 190 ITD 559 (Delhi)(Trib.)

S. 68 : Cash credits-Sundry creditor-Confirmation filed before the CIT(A) was rejected-The addition was deleted.

Held that when confirmation filed was  wrongly rejected by the CIT(A),  the addition was directed to be deleted. (AY. 2013-14)