31 results for “section 68”+ Section 292clear
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In the result, the appeal filed by the Revenue in ITA
Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)
68,721/- merely on the ground that the outstanding for a substantially long period of time, these amounts were stagnant and no transactions took place. The assessee company had failed to file the confirmation from these parties. The submission of the assessee company that these amounts were written off and offered to tax in the subsequent years, therefore, there