23 results for “section 68”+ Section 202clear
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In the result, the appeal is allowed
Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
202, GH 68, Sector 20, Panchkula. The alleged sub-contractors firms have been used by the assessee company to book bogus expenses to bring down its overall profits. The relevant portions of the information are reproduced as under: " 4. During the course of search, Sh. Gurinder Kumar Garg was confronted with a sheet containing list of sub-contractors which