Existence of books of accounts is an essential condition for addition under section 68
Here is an important judgement in the case of Anand Ram Raitani vs Commissioner Of Income-Tax 223 ITR 544 wherein Gauhati High Court observed as under:
Under Section 68 of ...
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Posts tagged "No books and section 68"
The existence of books of account is a condition precedent for invoking of the power of addition under section 68
The existence of books of account is a condition precedent for invoking of the power of addition under section 68
Here is an important judgement in the case of Anand Ram Raitani vs Commissioner Of Income-Tax 223 ITR 544 wherein Gauhati High ...
Read More