Reopening of assessment - addition made u/s 68 - non production ...
Reopening Assessment u/s 68 Not Justified by Directors' Absence; No Automatic Validity for Additions.
December 27, 2018
Case Laws Income Tax AT
Reopening of assessment - addition made u/s 68 - non production of directors in person of share holder companies - mere reason of non production of directors in person of share holder companies same cannot be a justified ground to draw adverse inference u/s 68
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