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Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
section 68 of the Act. 1.2 Further aggrieved, the assessee has filed the present appeal with the following grounds: “1. For that the Additional/Joint/Deputy/Assistant Commissioner of Income tax erred in law and fact of the case while making addition u/s 68 for unsecured loan of Rs 1,11,00,000 taken from Premsagar Commercial Private Limited 2. For that