31 results for “section 68”+ Section 246clear
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In the result, all the appeals filed by the assessee vide ITA No
Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh
246 /RPR/2019, are allowed with similar directions. 31. In ITA No.246/RPR/2019 for A.Y.2012-13 in Goyal Infraventures Pvt. Ltd., the assessee has raised following grounds of appeal: “1. That the ld. lower authorities have grossly erred in law and facts by invoking provisions of section 68