Addition u/s 69A - cash deposit during the period of ...

Case Laws Income Tax

March 22, 2023

Addition u/s 69A - cash deposit during the period of demonetization in the bank account - Assessee has made a valid declaration under the PMGKY Scheme, 2016 and has duly paid taxes/penalty and has also deposited requisite amount under the PMGKY Scheme, 2016. By no stretch of imagination provisions of section 69A can be applied on the aforementioned facts. - AT

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Addition u/s 69A - cash deposit during the period of ...

Case Laws Income Tax

March 22, 2023

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