Charging section for discrepancy between book value and physical value of capital work in progress- ITAT...

Charging section for discrepancy between book value and physical value of capital work in progress- ITAT observed that the same cannot be taxed u/s 69C of the Income Tax Act, but it can be taxed u/s 69 to 69B only - the same has to be added to the income only under Section 69A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X