Reopening of assessment u/s 147 - addition of other receipts u/s. ...
Assessment Reopening u/s 147 and Receipt Addition u/s 68 Deemed Unwarranted Due to General Allegations.
March 27, 2023
Case Laws Income Tax AT
Reopening of assessment u/s 147 - addition of other receipts u/s. 68 r.w.s. 115 BBE - allegation made by the revenue is general in nature and the addition of the whole of the receipt is not warranted. - AT
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