Addition u/s 69C - When the excess stocks were found during the ...
Case Laws Income Tax
May 25, 2019
Addition u/s 69C - When the excess stocks were found during the Survey, there is no question of allowing the Assessee to record any additional purchases because such purchases had already been recorded in the books of accounts - the excess stock, per se, has to be naturally brought to tax as 'undisclosed income' by itself
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