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Captial introduced sec 68 applicable

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(Querist)
25 January 2021 Sir,
A person introduced capital new business Rs:12 lacs through on bank mode .
Question:
Capital introduced amount sec 68 applicable in I.t. act.
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
26 January 2021 CHECK IT OUT https://www.google.com/amp/s/taxguru.in/income-tax/unexplained-cash-credits-section-68-case-laws-assessment.html%3famp

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