justified in holding on one hand that the addition of
unexplained FDR's u/s 68 of the Act was correctly made ... deduction u/s 80P(2)(a)(i) ?
2. The Ld. CIT(A) erred in not appreciating the fact that addition made u/s
68
S Patel vs. ITO ,[2015] 64 taxmann.com
179 (Gujarat) has also held in notice u/s 148 that the issue of notice
u/s ... circumstances, the addition cannot be
sustained. Thus, we direct the Assessing Officer to delete the addition
made u/s. 68
s Ganesh Rice Mills and the fact that the assessee had not challenged the Tribunal's findings for confirmation of addition under section 68 ... Tribunal confirming the addition has become final.
sr. No.
Name of the Party
Addition under section 68/69A
Rs.
1.
M/s Bhasin Rice
issue in both these revenue's appeals is in respect of
deletion of addition u/s. 68 of the Act made on account ... 8043/MUM/2019
M/s. Neminath Associates
Assessing officer is directed to delete the addition made u/s 68 of
the Act in respect
2018 (A.Y: 2012-13)
M/s. Everest Aangan Pvt. Ltd.,
treated as addition u/s. 68 of the Act in spite of no increase ... transactions u/s. 68 of the Act. Even the assessee
requested Assessing Officer for issue of notices u/s
learned CIT(A) has erred in upholding the addition u/s 68
of the Act, being amount received on issue of shares on premium
without ... addition of Rs.
25,000,000/- without considering the facts.
2.2. The learned CIT(A) has erred in upholding the addition u/s 68
made u/s 68 of the Act when the AO himself
rejected the books of accounts or where an order was passed u/s ... u/s.68 of the Act or
unexplained commission expenses
u/s.69C of the Act, because in order to
invoke provisions of section 68
income of the assessee u/s
69A of the Act., however the AO made addition u/s 68 of the I.T. Act.
The assessee ... books of account,
therefore section 68 will apply and accordingly treated it as income u/s.
68. There is no doubt that the assessee
income of the assessee u/s
69A of the Act., however the AO made addition u/s 68 of the I.T. Act.
The assessee ... books of account,
therefore section 68 will apply and accordingly treated it as income u/s.
68. There is no doubt that the assessee
income of the assessee u/s
69A of the Act., however the AO made addition u/s 68 of the I.T. Act.
The assessee ... books of account,
therefore section 68 will apply and accordingly treated it as income u/s.
68. There is no doubt that the assessee
