57 results for “section 68”+ Section 45(5)clear
Sorted by relevance
Key Topics
Showing 1–20 of 57 · Page 1 of 3
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
5 of the impugned order. The Ld. CIT(A) has held that the assessee did not furnish sufficient evidence to escape the rigours of section 68 of the Act. 1.2 Further aggrieved, the assessee has filed the present appeal with the following grounds: “1. For that the Additional/Joint/Deputy/Assistant Commissioner of Income tax erred in law and fact