Bench: The Date, The Appeal Is Finally Heard.”
D. 2003 - DCIT v. Rohini Builders – Gujrat HC [127 Taxman 523] - Annexure XVII The Hon’ble HC in this case entirely relied on Para 7 of the ITAT judgement to say that the source of creditors is not the requirement of section 68 of the Act. We have reproduced relevant part of Para 7 of the judgement of Tribunal