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![Source of Funds Adequately Explained: ITAT Deletes Addition under Section 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Income-Tax-Appellate-Tribunal-Section-68-of-the-Income-Tax-act-Income-Tax-Income-Tax-act-source-of-funds-taxscan.jpg "Source of Funds Adequately Explained: ITAT Deletes Addition under Section 68 of Income Tax Act [Read Order]")
Source of Funds Adequately Explained: ITAT Deletes Addition under Section 68 of Income Tax Act [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) deleted an addition under Section 68 of the Income Tax Act, 1961 concluding that the...
![Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Source-of-Funds-Non-Residents-ITAT-Income-Addition-taxscan.jpg "Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT deletes Income Tax Addition [Read Order]")
![Investment in Jewellery can’t be treated as Unexplained when it is Reflected in Books & the Source of Fund is Evidenced through Bank A/c: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/05/excise-duty-on-jewellers.jpg "Investment in Jewellery can’t be treated as Unexplained when it is Reflected in Books & the Source of Fund is Evidenced through Bank A/c: ITAT [Read Order]")