4 results for “section 68”+ Section 195(1)clear
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In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
68 but might be assessed in the individual hands of the partners, if it is permissible under section 69. ” 15. We find no infirmity in the order of the ld. CIT(A). The introduction of capital by the partner, Sh. Saurabh Gupta was already confirmed by the partner I.T.A. No. 479/Asr/2018 17 &I.T.A. No. 480/Asr/2018 himself. The addition