Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT deletes Income Addition*

Clipped from: https://www.taxscan.in/condition-of-proving-source-of-source-of-funds-under-68-not-applicable-to-non-residents-itat-deletes-income-tax-addition/233842/ By Yogitha S. Yogesh – On December 14, 2022 5:40 pm The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the condition of proving “source of

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