No additions under sec. 68 on mere grounds that lenders dealt with persons providing accommodation e

IT : Where in respect of loan transaction, it was apparent that amount was advanced through account payee cheques and lender had got sufficient balance in their bank account before issuing cheques, said transaction was to be regarded as genuine and, thus, loan amount could not be added to assessee's income under section 68 merely on ground that lenders were related to a person who was involved in providing accommodation entries