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Income Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Addition u/s 56(2)(vii)(b) - additional income - assessee has ...

Case Laws     Income Tax

October 9, 2023

Addition u/s 56(2)(vii)(b) - additional income - assessee has suo motu declared this amount post survey proceedings u/s 133A on the assessee - the addition under section 56(2)(vii)(b) has to be adjusted and telescoped out of this suo motu voluntary disclosure of the assessee - AT

 

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