Difference in receipts shown as per books of accounts and as per ...
Assessee's Reconciliation Statements Sufficient for Discrepancy in Receipts; No Impossible Demands Allowed Under AS-26.
February 5, 2020
Case Laws Income Tax AT
Difference in receipts shown as per books of accounts and as per AS-26 - assessee has submitted the reconciliation statements as well explaining the reasons for difference - The assessee has discharged its primary onus/burden and the assessee could not be asked to do impossible.
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