Case Law Details
Case Name : Rupal Jain Vs CIT (Allahabad High Court)
Appeal Number : Income Tax Appeal No. 83 of 2022
Date of Judgement/Order : 17/11/2022
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Rupal Jain Vs CIT (Allahabad High Court)
Considering the provision of Section 68 that the assessee has to prove three conditions i.e. (i) identity of the creditor; (2) capacity of such creditor to advance money; and (iii) genuineness of the transactions. If all the aforesaid thre
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