TMI BlogAddition u/s 68 - proposal to tax the same u/s 115BBE - According to the petitioner, the sum represented...Addition u/s 68 - proposal to tax the same u/s 115BBE - According to the petitioner, the sum represented a genuine unsecured loan from an entity - There is nothing to indicate that the appellate authority independently applied his mind. The conclusions are in the nature of ipse dixit and no supporting reasons are discernible. - Matter restored back for re-consideration - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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