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Income Tax - Highlights / Catch Notes

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Addition made u/s 69C – Reference made to DVO u/s 142A - If the ...


Dispute Over Including Unexplained Expenditures u/s 69C Within Section 142A's Scope, Lacks Legislative Clarity.

April 4, 2014

Case Laws     Income Tax     AT

Addition made u/s 69C – Reference made to DVO u/s 142A - If the intention of the Legislature to include unexplained expenditure as contemplated in Sec.69C of the provision of Sec.142A should have been specifically mentioning the same - AT

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