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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Rejection of books of accounts - Addition of unaccounted sales - ...

Income Tax

June 9, 2017

Rejection of books of accounts - Addition of unaccounted sales - the material found during the survey proceedings showed that the books of accounts were not correctly maintained and that therefore, there was no error in rejection of the assessee's books of accounts - HC

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  2. Rejection of books of accounts - difference in the opening stock as well as the closing stock - the assessee has shown excess opening stock - The AO did not care to...

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  6. Rejection of books of account - the rejection of books of account solely on the basis of non-maintenance of sales vouchers was not justified - AT

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