No additions towards capital introduced by partner if it was duly reflected in books of account; SLP dismissed

IT: Where Assessing Officer made addition to assessee-firm's income under section 68 in respect capital introduced by one partner of firm, in view of fact that amount received by assessee-firm had been duly reflected in books of account maintained by concerned partner and he had also confirmed such contribution, impugned addition was to be set aside : SLP dismissed

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