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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Assessment u/s 153A - Addition u/s 68 - the burden had shifted ...

Income Tax

June 23, 2018

Assessment u/s 153A - Addition u/s 68 - the burden had shifted to revenue to show the basis of some reliable and tangible material which could indicate undisclosed receipts out of books of accounts in the hands of assessee. - we cannot improve upon what AO could have done himself - addition made by AO on account of alleged receipts of cash deleted.

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