11 results for “section 68”+ Section 158clear
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Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
158 taxmann.com 395 (Chennai-Trib.)[13-09-20231 INCOME TAX : Where Assessing Officer, based on sworn statement recorded from one directors of assessee-company. disallowed claim of expenditure made by assessee towards special salary etc. and brought same to tax, since impugned addition was made merely on basis of statement and without any credible evidence. same was to be deleted