71 results for “section 68”+ Section 153B(1)(b)clear
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68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant