Assessment u/s 153A - addition u/s 68 - since the surrender was ...
Income Tax
January 15, 2019
Assessment u/s 153A - addition u/s 68 - since the surrender was made under pressure which was immediately retracted, and except the aforesaid, no adverse material has been found from the premises of the appellant, as such, such statement cannot be made the basis for the assessment.
View Source
