8 results for “section 68”+ Section 154(1)clear
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Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
154 of the Income Tax Act, 1961 (herein after referred to as "the Act") as well as the directions issued by Dispute Resolution panel(DRP) are contrary to facts and law and are therefore bad in law. The same deserve to be set aside and the income as returned by the Appellant deserves to be accepted. 2. The AO have