Addition u/s 68 - accommodation entry receipts - The investors ...
Income Tax
July 27, 2023
Addition u/s 68 - accommodation entry receipts - The investors are corporate entities duly assessed to tax and have made investment through banking channel from their own sources which fact has neither been denied nor rebutted in the assessment nor by the first appellate authority. This is also evident from the chart exhibited elsewhere. - CIT(A) rightly deleted the additions - AT
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