TMI BlogAddition u/s 68 - if the depositor a partner or any other individual owns the entry then the burden of...Addition u/s 68 - if the depositor a partner or any other individual owns the entry then the burden of the assessee firm is discharged. It is immaterial whether credits in the name of partners are reflected in the partner’s capital account or current capital account. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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