101 results for “section 68”+ Section 132(4)clear
Sorted by relevance
Key Topics
Showing 1–20 of 101 · Page 1 of 6
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
section 68, since said statement was retracted during search operation and there was no cash trail or any other corroborative evidence or investigation brought on record by AO, impugned additions were to be deleted [P.C.I.T. -VS- GOLDEN GOENKA FINCORP LTD (2023) 148 TAXMANN.COM 313 (CAL)]. In the present context, admittedly, the impugned addition