3 results for “section 68”+ Section 13clear
Sorted by relevance
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
Section 68 of the Income Tax Act. The concurrent findings of fact recorded by the Commissioner of Income Tax (Appeals) vide judgment dated 18.03.2020 and the Income Tax Appellate Tribunal in the 3(three) appeals of the revenue and the cross- objections of the assessee vide judgment dated 10.12.2021 cannot be termed to be perverse, illegal or unjustified