Loan to debtor pay amount not showing

This query is : Resolved 

21 May 2022 Sir,
It assessee cash loan pay to debtor rs:4 lacs in f.y.2018-19 .this transaction not showing in books and it returns.if assessee cash loan rs:4 lacs amount received from debtor in f.y.22-23.
Question:
Assessess above mentioned loan transaction show procedure in books and it returns.

22 May 2022 It can be treated as sale receipt and brought in to books of accounts..


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