Income Tax - Cash credit Whether Section 68 of the Act applies only to cash credit In the body of the Section the word used is either found credited or so credited there is no indication in the Section that such a credit should be a cash credit HC

Income Tax - Cash credit Whether Section 68 of the Act applies only to cash credit In the body of the Section the word used is either found credited or so credited there is no indication in the Section that such a credit should be a cash credit HC