Addition u/s 68 - old outstanding sundry credit balances - the ...
Court Clarifies "Any Previous Year" u/s 68 Relates Only to the Assessment Year's Previous Year.
February 19, 2020
Case Laws Income Tax HC
Addition u/s 68 - old outstanding sundry credit balances - the expression “any previous year” to mean as not referring to all the previous years, but, the previous year in relation to the assessment year concerned. - HC
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