Addition u/s 68 - addition on the basis of receipts in the ...

Section 68 Additions Deleted Due to Double Counting by AO; Transactions Already in Master Cash Book and Ledger.

April 1, 2021

Case Laws Income Tax AT

Addition u/s 68 - addition on the basis of receipts in the ledgerised cash sheet - the addition made by the AO has led to double addition and the same nature of transaction have been recorded in the master cash book and ledger account of summary sheet which is nothing but summary of all the transactions recorded in other seized documents. - Additions deleted - AT

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Addition u/s 68 - addition on the basis of receipts in the ...

Section 68 Additions Deleted Due to Double Counting by AO; Transactions Already in Master Cash Book and Ledger.

April 1, 2021

Case Laws Income Tax AT

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