12 results for “section 68”+ Section 254(1)clear
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Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena
1(SC). The expression "nature and source" in Section 68 has to be understood together as a requirement of identification of the source and the nature of the source, so that the genuineness or otherwise could be inferred. 5.6.2 The onus does not get discharged merely by such confirmatory letters as found in CIT Vs. United Commercial and Industrial