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PCIT (Cent.) v. R.M. Commercial (P.) Ltd. (2022) 287 Taxman 194 / 113 CCH 348 (Cal.)(HC)

S. 68 : Cash credits-Loans-Identity Creditworthiness and genuineness of lenders proved-Deletion of addition is justified.

Held that the assessee has discharged Identity  creditworthiness and genuineness of lenders.  Deletion of addition is justified.  (AY. 2012-13  2013-14)