Addition under Section 68 is not sustainable where CIT (A) had given bald findings without giving any cogent and convincing reasons based on evidence on record.

Addition under Section 68 is not sustainable where CIT (A) had given bald findings without giving any cogent and convincing reasons based on evidence on record.   Author CA. AJAY KUMAR AGRAWAL        ITAT PUNE:-SHRI AMRUTLAL GANGAJI CHOUDHARY, PROP. M/S. AMBIKA METAL ENTERPRISES VERSUS ...
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