Addition u/s 68 - peak credit theory - accommodation entry ...

Case Laws Income Tax

August 11, 2017

Addition u/s 68 - peak credit theory - accommodation entry provider - ITAT went merely on the basis of accountancy, overlooking the settled legal position that peak credit is not applicable where deposits remain unexplained under Section 68 - HC

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Addition u/s 68 - peak credit theory - accommodation entry ...

Case Laws Income Tax

August 11, 2017

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