Addition made u/s.68 - assessment u/s.153A - The initial burden ...
Revenue Must Prove Incriminating Material Exists u/s 153A for Additions u/s 68.
April 18, 2015
Case Laws Income Tax AT
Addition made u/s.68 - assessment u/s.153A - The initial burden is upon the Revenue under section 153A to prove that there is an incriminating material which shows that the claim made by the assessee in its original return was not correct. - AT
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