30 results for “TDS”+ Section 69clear
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In the result, the assessee’s appeal is partly allowed
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 367/Asr/2014 Assessment Year: 2008-09
69, being cognate, held that the books of account referred to in section 68 are of the assessee and not of any other (partner). The credit (to the partners’ account) being in the books of the partnership firm, addition qua the said sum (credit) could only be in the case of the firm. We are unable