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In favour of assessee. The burden of proving the source of the credits having been sufficiently explained the addition could not have been made in the hands of the firm in the facts of the presentcase.

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Sec.  68 of Income Tax Act, 1961—cash credit—KESHARWANI SHEETALAYA SAHSAON ALLAHABAD vs. CIT.[2020] 24 ITCD Online 029 (ALL)