6 results for “section 68”+ Section 221(1)clear
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In the result, appeal of the assessee is partly allowed for statistical purposes
1 of the assessment order]. Copy of the affidavits is at page no. 14 to 16 of the paper book. During the assessment proceedings, the assessee was asked to explain as to how being a commission agent advance had been received from agriculturists whereas in general practice, the commission agent gives advance to the agriculturists [1st para at page