Pravinchandra R. Patel v. Dy. CIT (2023)107 ITR 34 (SN)(Ahd) (Trib) Ansuben P.Patel (Smt) v. Dy. CIT (2023)107 ITR 34 (SN)(Ahd) (Trib) Neothech Education Foundation v. Dy. CIT (2023)107 ITR 34 (SN)(Ahd) (Trib)

S. 68: Cash credits-Credit worthiness of parties proved-Addition is deleted.

Held that the assessee has proved the credit worthiness of parties hence the addition is deleted. (AY.2009-10, 2011-12 to 2015-16)