Please provide the Case Law Citation of following
Judgement is that , When partners introduced capital in firm & if source not verified the amount can not be added in firm's assessment.
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Case law Citation Required
Replies (2)
Can't say whether following case deals directly with your query or not. But it covers the matter related with undisclosed credits in capital account of partner not to be added in firms assessment.
CIT v. Kishorilal Santoshilal [1995] 216 ITR 9 (Raj.)
https://law.incometaxindia.gov.in/Directtaxlaws/act2005/%5B1995%5D216ITR0009(Raj).htm
Thanks a lot
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