98 results for “section 68”+ Section 32(2)clear
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Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
32] Even otherwise, the phrase "books of an assessee" should be construed to mean data fed by the assessee in its computer from which the contents are copied on CDs, which is based on the entries recorded in the computer. The definition of "books or books of account" in section 2(12A) as existed for assessment year