2 results for “section 68”+ Section 293clear
Sorted by relevance
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
68. On appeal, the CIT(A) observed that there is no clarity regarding change in accounting method and not clear whether repairs expenses were charged to P&L account and hence, upheld the addition. 69. We have heard the rival submissions, perused the orders of the lower authorities and materials available on record. In the instant case, the assessee