Addition on the basis of income disclosed u/s 245C(1) before ...

Income Tax

August 23, 2019

Addition on the basis of income disclosed u/s 245C(1) before Settlement Commission - there was no occasion of conducting any proceedings or enquiry or recording any evidence as the application was rejected for want of any supporting material - in the absence of any material much less the incriminating material, no addition can be made on the basis of income offered in the application u/s 245C(1)

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Addition on the basis of income disclosed u/s 245C(1) before ...

Income Tax

August 23, 2019

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