LTCG - Addition u/s 68 - Eligibility for deduction u/s 54 - When ...
Income Tax
February 25, 2021
LTCG - Addition u/s 68 - Eligibility for deduction u/s 54 - When all the documents were placed before the AO who has not taken note thereof for the reasons best known to him particularly when AO has not raised any objection to the documents sent to him for comment, the ld. CIT (A) was well within his right to decide the controversy by examining all the documents himself. - CIT(A) rightly deleted the additioons - AT
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