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Section 68 of the Income Tax Act, 1961- Cash Credit - Since the purchases recorded in the books of account have not been disputed by the A.O, therefore, there is no question of making such addition against the assessee and the explanation of assessee that other purchases were also routed through the account of the assessee, have not been disputed by the Revenue, therefore, no interference is called for in the matter. - ITO V/s DARSHAN LAL - [2020] 82 ITR (TRIB) 154 (ITAT-DELHI)