6 results for “section 68”+ Section 133Aclear
Sorted by relevance
Key Topics
The appeal stands dismissed
Bench: S.G.PANDIT,K. V. ARAVIND
68, when the conditions of the said section are not satisfied. 5.2. The Learned Commissioner (Appeals) is not justified in upholding the impugned addition when the Appellant established that he had sufficient source for deposit of cash to the bank account. 5.3. The Lower Authorities are not justified in rejecting the explanation of the Appellant of cash withdrawals being