In a situation when the unaccounted stock had been taxed u/s ...
Tax the Difference: Section 69B Unaccounted Stock vs. Sale Value to Avoid Double Taxation on the Taxpayer.
May 15, 2014
Case Laws Income Tax AT
In a situation when the unaccounted stock had been taxed u/s 69B, on one hand, and on the other hand the sale value of the stock was also taxed – the correct position ought to be that the difference between the two is required to be taxed in the hands of the assessee - AT
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