26 results for “section 68”+ Section 272clear
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In the result, the appeal of the assessee is allowed
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
68,350/-(Rs. 17,13,078/- plus Rs. 13,55,272/-) was found to be explained by the assessee. However, the remaining amount of Rs. 19,13,078/- (Rs. 50,00,000/- minus Rs. 30,86,922/-) was considered as undisclosed cash credit in the book of account of the assessee which were brought to tax under section