The Supreme Court, on Friday, held that that the addition under section 68 of the Income Tax Act, 1961 is needed to be quashed since the appellant or assessee, in subsequent and separate penalty proceedings offered an explanation and caused to produce affidavits and record statements of the concerned unregistered dealers and established their credentials […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3eNwyc9
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