48 results for “section 68”+ Cash Depositclear
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Accordingly, the appeal fails and is dismissed
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
cash receive during the accounting year, the income tax officer is entitled to draw the inference that the receipts are of an assessable nature. 19. In Yadu Hari Dalmia Versus Commissioner of Income Tax 5 it was held that several Sections starting from Section 68 have been 4 (1958) 34 ITR 807 5 (1980) 126 ITR 48 ITAT