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Income Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Addition u/s.153A - addition u/s.69A - Assessee was the ...

Income Tax

June 23, 2021

Addition u/s.153A - addition u/s.69A - Assessee was the beneficial owner of the foreign bank account of HSBC Bank at Geneva - Since assessee is a non-resident, at the cost of repetition, there cannot be any addition in respect of a foreign bank account in HSBC Bank, Geneva in India either on substantive or on protective basis. - AT

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