13,725 results for “section 68”+ Section 147clear
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In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
68 on account of GDR receipt, the Revenue is in appeal before us. 10. As we have noted above, the assessee has challenged the findings of the Ld. CIT(A) in respect of assumption of jurisdiction under section 147