9 results for “section 68”+ Section 150(1)clear
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section 145(3) of the Act and\nPage 4\nI.T.A. No.: 345/PAT/2024\n Assessment Year: 2017-18\nParas Nath Gupta.\nconsidering the facts and the circumstances in this case, he estimated\nthe net income at Rs. 1,94,88,142/- i.e. @ 2% of the gross turnover of\nRs. 97,44,07,126/- after considering expenses debited in the trading