The Delhi bench of the Income Tax Appellate Tribunal (ITAT), has held that the unsigned balance sheets by Auditor or the Director of Company cannot be treated as reliable evidence. The Assessing Officer, during the assessment proceedings, noted that in the balance-sheet of the assessee-Company, as on 31/03/2011, the amount of general reserve was increased […]
The post Unsigned Balance Sheets are not admissible as Evidence: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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