3 results for “section 68”+ Section 1clear
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68 of share application money of Rs.5,38,35,000/- received from M/s Hari Trafin Private Limited? ITA No.7/2022 1. Whether, on the facts and circumstances of the case, Hon’ble ITAT, Gauhati Bench, Guwahati was justified in holding that the seized document GCL-HD-1 referred by the Assessing Officer for justifying the additions made under Section