14 results for “section 68”+ Section 130clear
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In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
68 of the Act which was duly upheld by the ld. CIT(A) for non- submission of creditworthiness and source of investment of partners. Being dissatisfied in the appeal order the assesssee filed the appeal before us. 5. The ld. AR for assessee has filed the written submission which are kept in record. The ld. AR argued that the identity