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Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy
164 taxmann.com 764 (Gujarat) dated 11.06.2024. INCOME TAX : Where amount of loan received by assessee was returned within same financial year, appellate authorities had rightly deleted addition made under section 68 in respect of such loan Section 68 of the Income-tax Act, 1961 - Cash credit (Scope of provision) - Assessment year 2016-17 - Assessing Officer made addition