2 results for “section 68”+ Section 10(38)clear
Sorted by relevance
Key Topics
10(38) of the Income Tax Act, 1961. xiii) With so much of evidence against the assessee, the onus was on assessee to prove that his transactions were genuine and that he had not availed benefit of the aforementioned scheme to convert black money into white. xiv) In Sumati Dayal vs. Commissioner of Income Tax .... the Supreme Court observed