Addition u/s 68 - whether Tribunal is right in law in accepting ...
Income Tax
October 8, 2020
Addition u/s 68 - whether Tribunal is right in law in accepting the contentions of the Assessee without giving an opportunity to the AO by way of a remand - the explanations in the context of Section 68 of the Income Tax Act have to be considered in the light of human probabilities and the explanations cannot be unreasonably rejected. - no substantial question of law arises. - HC
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