Assessment u/s 153A - AO made addition on the ground that the ...

AO's Addition u/s 153A Deleted: No Grounds to Claim Assessee Held Multiple PPF Accounts, Just a Change of Opinion.

March 12, 2019

Case Laws Income Tax AT

Assessment u/s 153A - AO made addition on the ground that the assessee is having multiple PPF accounts and whereas, the assessee can claim benefit of deduction in respect of only one such PPF account - The addition has been made by the AO merely on change of opinion, hence deleted.

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Assessment u/s 153A - AO made addition on the ground that the ...

AO's Addition u/s 153A Deleted: No Grounds to Claim Assessee Held Multiple PPF Accounts, Just a Change of Opinion.

March 12, 2019

Case Laws Income Tax AT

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