Mere entry of cash credit in the books of accounts that would create liability, but there should be an actual flow of funds. – ITAT Delhi
Mere entry of cash credit in the books of accounts that would create liability, but there should be an actual…
Notional entry
“Any Sum” appearing in section 68 cannot be taken as parallel to “Any Entry” – ITAT Delhi
“Any Sum” appearing in section 68 cannot be taken as parallel to “Any Entry” – ITAT Delhi The Hon’ble ITAT…
Notional or fictitious journal entries cannot be taxed u/s. 68.
Notional or fictitious journal entries cannot be taxed u/s. 68. The Honble ITAT Delhi in the case of DCIT vs.…
