TMI BlogUnexplained investment in stock and spares - Addition u/s 69A - assessee has capitalised stock of stores...Unexplained investment in stock and spares - Addition u/s 69A - assessee has capitalised stock of stores and spares to the plant and machinery - there is no evidence brought on record to suggest that the assessee has made investment in its stocks outside the books of account - provisions of section 69A of the Act do not have any application on the facts of the case in hand. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
