TMI BlogAddition under section 68 of the Act - set off of addition - lower authorities should have considered...Addition under section 68 of the Act - set off of addition - lower authorities should have considered these balances in creditors accounts as income under section 41 and not as unexplained cash credits under section 68 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|