Addition made u/s 68 - The availability of funds representing ...
Section 68: Income Tax Assessments Focus on Finalized Fund Quantification, Not Initial Taxpayer Declarations.
January 25, 2014
Case Laws Income Tax AT
Addition made u/s 68 - The availability of funds representing the intangible additions should be quantified not with reference to what the assessee offered for taxation but what was actually adopted in assessments for taxationp - AT
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