Additions u/s 68 and section 2(22)(e) - addition made is on ...
Income Tax Act: Gift Reclassified as Loan Should Be Added in Year Granted, Not When Reclassified.
January 12, 2013
Case Laws Income Tax AT
Additions u/s 68 and section 2(22)(e) - addition made is on account of gift which is nothing but loan - addition if any could have been made in the year of loan - AT
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