Addition u/s 68 - A declaration made by a person under the VDIS ...
Case Laws Income Tax
August 27, 2013
Addition u/s 68 - A declaration made by a person under the VDIS of certain amount and then made a claim regarding the deposit with the Bank which is not in the name of such person (but in the name of fictitious names) cannot be considered as an explanation u/s 68 - AT
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