TMI BlogAddition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by...Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the partners cannot be taxed in the hands of the assessee-firm under section 68 - we are of the considered opinion that the ld. CIT(A) has fully justified in deleting the addition made under section 68 of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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