12 results for “section 68”+ Section 14Aclear
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In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
14A of the Act. (II) ASSESSMENT YEAR 2009-10 – REVENUE’S APPEAL:- 7. We shall now take up the appeal filed by the revenue for AY 2009-10. Following issues are contested in this appeal by the revenue:- (a) Addition u/s 68 of the Act – Rs.92,72,104/- (b) Disallowance of Repairs & Maintenance expenses – Rs.26,92,287/- (c) Addition