7 results for “section 68”+ Section 115clear
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The appeals of the assessee are allowed and the appeal of the revenue is dismissed
68,605/-, on account of under section 69A of the IT Act, without appreciating the fact of the case that amount of Rs 57.68,605/- debited by the bank but not found recorded in the books of account of the assessee. (vii) That, the Ld.CIT(A) has erred in law & on facts by deleting the addition of Rs.36