158 results for “section 68”+ Section 275(1)(a)clear
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Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha
68/ 69A of the IT Act and no expenditure is allowable against such income as per provision 115BBE of the IT Act. (emphasis is supplied on para 8.31 of appellate order). 3. On the facts and in the circumstances of the case and in law the ld. CIT(A) has erred in deleting the addition on account of receipts