20 results for “section 68”+ Section 40A(2)(a)clear
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Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary
2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after