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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Addition u/s 69A - entries are recorded in the assessee’s books ...

Case Laws     Income Tax

September 2, 2019

Addition u/s 69A - entries are recorded in the assessee’s books of account - it is evident that the AO has not made out a case calling for an addition under section 69A of the Act. Probably, an addition under section 68 of the Act could have been considered; but then that is not the case of the AO

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