Case law Citation Required

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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.

 

 

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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