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Assessing Officer is not justified in making addition u/s. 68 of the Act in respect of the amounts received by her from the Firm as a beneficiary - if any proceedings are to be instituted under the Act it is in the case of the partnership firms but not in the case of the assessee. - Tri

Income Tax - Assessing Officer is not justified in making addition u/s. 68 of the Act in respect of the amounts received by her from the Firm as a beneficiary - if any proceedings are to be instituted under the Act it is in the case of the partnership firms but not in the case of the assessee. - Tri - TMI Updates - Highlights .....

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