Andhra Pradesh H.C : Where only identity of creditor is established but his/her creditworthiness and genuineness of transaction is not proved, addition is to be made for purposes of section 68 cash credits

High Court Of Andhra Pradesh Dr. D. Siva Sankara Rao vs. ITO, Ward-2, Eluru Assessment Year : 2002-03 Section : 68 Goda Raghuram And M.S. Ramachandra Rao, JJ. I.T.T.A.No. 6 Of 2012 November 27, 2012 JUDGMENT M.S. Ramachandra Rao, J. – This appeal is filed under Section 260-A of the Income Tax Act, 1961 (for short…

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