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Income Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Addition on account of rolling charges received outside the ...

Income Tax

May 20, 2023

Addition on account of rolling charges received outside the books of account - In the absence of any material being brought on record by the appellant to explain that the expenditure shown to have been incurred by it as per the entries made in the seized document, was recorded in the books of account, no fault can be found in the order passed by the Tribunal restoring addition of amount - HC

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