149 results for “section 68”+ Section 211clear
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section 68 cannot be invoked in the facts and circumstances of the case. 30 I.T.A. Nos.2357 to 2363, 2389 to 2402 & 2587 to 2598/Chny/2019 & 429 to 446/Chny/2020 9.1 Brief facts are that the AO during the course of assessment proceedings noted that the assessee has borrowed a sum of Rs.6 lakhs from Shri Dharmichand Jain but could not produce