Revision u/s 263 - addition u/s 68 - merely because CIT does not ...
Case Laws Income Tax
March 28, 2020
Revision u/s 263 - addition u/s 68 - merely because CIT does not agree with the manner of enquiry conducted by the AO he cannot substitute his own reasons and held the order to be erroneous and prejudicial to the interest of the revenue
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