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Income Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

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

Income Tax

April 1, 2021

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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