240 results for “section 68”+ Section 4Aclear
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In the result, the appeals of the assessee for assessment year
Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2011-12 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15
section 132(4A) of the Act are rebuttable presumptions. Once the assessee has given explanations along with . Once the assessee has given explanations along with . Once the assessee has given explanations along with the MOU and the commencem nd the commencement certificate, the onus shifts to the , the onus shifts to the assessing Officer to verify those facts