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In the result, this appeal of the assessee (ITA No
Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra
7. That, the CIT (A) has erred in rejecting the books of account U/s 145(3) of the Income Tax Act, 1961 without pointing the defects in the books maintained by the assessee company and never asked to produce the same before him, therefore, the rejection of books U/s 145(3) of the Act is highly presumptive, arbitrary and unjust