127 results for “section 68”+ Section 10(26)clear
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Bench: Shri Manomohan Das & Shri Rakesh Mishra
68,800/- which was erroneously offered as Income by the appellant company and was thoroughly unjustified in disallowing the claim raised before her. 4. For that the appellant urges leave to raise any further/ additional ground at the time of hearing of the appeal.” 3. Brief facts of the case are that the assessee company had e-filed the return