ITAT rightly deleted sec. 68 additions as asseessee discharged its onus of proving credit worthiness of creditors: HC

INCOME TAX: Where first appellate authority had returned a clear finding of fact that assessee had discharged its onus of proving identity of creditors, genuineness of transactions and credit worthiness of creditors which finding of fact stood affirmed by Tribunal and revenue had not been able to show any perversity in aforesaid findings of fact by authorities below, Tribunal was right in holding that no addition could be made under section 68

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