2 results for “section 68”+ Section 302clear
Sorted by relevance
In the result, the appeal of the assessee is allowed
Bench: Shri A. T. Varkey, Jm]
Section of the Act can be made as it would be a double addition. In the result, we delete the addition made and allow its claim of the assessee." [Emphasis by me] 8. Relying on the ratio of the above decision of the Tribunal, the Ld. A.R submits that in this case, when the AO had accepted