2 results for “TDS”+ Section 96clear
Sorted by relevance
96,49,454/-, there could be no justification to allege suppression of sales of only Rs.87,94,292/-. Therefore, the addition was required to be deleted. The ld. CIT(A) observed that the assessee had raised questions on the source of figures of sales and purchases recorded by the ld. AO while preparing the trading account