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CASH CREDITS, UNEXPLAINED INVESTMENT ETC.
Cash Credit - Section 68 - Indu Patel & Usha Dalal
Unexplained investment and unexplained money assessable as per provisions of sections 69 and 69A of the IT Act - R. R. Vora
Amount of Investment etc. not fully disclosed in the Books of Account - Section 69B - Ajay Sekhri
Unexplained expenditure - Section 69C - Sanjay R. Parikh
Amount borrowed or repaid on Hundi - Section 69D - Dilip Lakhani
Cash Credit, Unexplained Investments, etc. and Provisions for Settlement of cases - C. V. Kothari
Cash Credits, Partnership Firms and Disclosure Schemes - M. Subramanian
Gifts and Cash Credits - Reepal Tralshawala
Law relating to summons - K. Gopal
Cash Credits under Income Tax Act and FEMA - Paresh Shah
Sections 269SS, 269T, 271D and 271E - A General Overview - Jignesh Shah
Penalty u/s. 271(1)(c) Qua Addition u/ss. 68 to 69C - Sunil M. Lala

Courtesy :Chamber of Income Tax Consultants ( January, 2002 )

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