Inclusion of any sum u/s 68 in the hands of the assessee - ...
Court Upholds Inclusion of Sum u/s 68; Bank Transactions Alone Don't Ensure Tax Exemption.
July 6, 2012
Case Laws Income Tax HC
Inclusion of any sum u/s 68 in the hands of the assessee - Merely because the transactions are through bank channels, the assessee would not be entitled to the benefit - HC
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