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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Eligibility for deduction u/s. 80IC on additional income - Since ...

Income Tax

January 10, 2019

Eligibility for deduction u/s. 80IC on additional income - Since the assessee has failed to explain the availability of funds with him to explain the entries made in the seized material pertaining to the speed money so as to work out as to which of the amount pertains to a particular assessee in group cases on account of speed money, the benefit of telescoping cannot be given to it.

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