In case of credits in the name of third parties, it is the duty of the assessee to prove the identity of credits


Last updated: 13 September 2021

Court :
ITAT Delhi

Brief :
This appeal by Revenue and Cross Objection by Assessee are filed against the impugned order of Learned Commissioner of Income Tax (Appeals)-IV, Kanpur, [�Ld. CIT(A)�, for short], dated 07.02.2018 for Assessment Year 2015-16.

Citation :
ITA No:- 3764/Del/2018

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