Acit-25(2), Mumbai vs M/S.Hetali Enterprises, Mumbai on 9 April, 2021
5.2. We find that this tribunal had accepted loans received from Josh Trading
Pvt Ltd to be genuine while deleting the addition made u/s 68 of the Act in the
case of DCIT vs Trinity Infratech Pvt Ltd in ITA No. 2721/Mum/2017 dated
6.2.2019.