Addition u/s 68 - additional income declared by the appellant in ...
Case Laws Income Tax
January 28, 2022
Addition u/s 68 - additional income declared by the appellant in the course of survey action u/s. 133A - disallowing the sum of 6 crores debited to the profit and loss account under the head "WIP declared u/s. 133A survey - Assessee In any case, it is settled law that quoting a wrong section is not fatal to the assessment, if the addition is justified and warranted on the facts and circumstances of the case - AT
View Source