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Income Tax - Highlights / Catch Notes

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Addition u/s 68 - Having Two PAN and using differnt names - ...


Dual PAN Use for Unsubstantiated Hotel Business Leads to Section 68 Income Tax Additions Confirmation.

November 29, 2023

Case Laws     Income Tax     AT

Addition u/s 68 - Having Two PAN and using differnt names - Validity of claim of the Assessee that he is running Hotel Management Business - Assessee neither before the lower authorities nor before us produced any evidence to substantiate its claim beyond doubt. - Additions confirmed - AT

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