3 results for “section 68”+ Section 5Oclear
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Bench: Shri H.S. Sidhu & Shri Prashant Maharishi
section 68 with effect from 01.04.2013, which empowers the AO to examine source of source in case of share application money from 01.04.2013 and no other cases prior to that. This amendment further does not give power to the AO to examine source of source of non-share capital cases and that too prior to 01.04.2013. Undisputedly; the appellant