2 results for “section 68”+ Section 21clear
Sorted by relevance
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
section 68 of the Act. The evidence gathered has to be evaluated in the background of what the hon’ble Supreme Court referred to as the test of preponderance of human probability judged on the basis of surrounding circumstances. That there was a scheme is not in doubt and that the assessee is a beneficiary is also an admitted