Addition on account of Sundry Creditor merely for want of PAN of ...
Case Laws Income Tax
June 24, 2020
Addition on account of Sundry Creditor merely for want of PAN of those sundry creditors - since the assessment year under consideration is 2014-15 therefore furnishing of PAN number is not mandatory as per Rule 115B of the Income Tax Rules, vide entry No. 18, which came into force with effect from 1stJanuary, 2016.
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