2 results for “section 68”+ Section 253(5)clear
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Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.
253 of the Income Tax Act, 1961 before the Income Tax Appellate Tribunal. The second appeal was also dismissed. Hence, the instant appeal. 2. The appeal was admitted on 20.03.2013 on the question – whether the appellant has discharged the obligation to satisfy the genuineness of the creditors in terms of section 68 of the Income