Term 'any sum' referred to in sec. 68 doesn't contemplate ad-hoc addition of sums not credited in books
July 15, 2014[2014] 45 taxmann.com 489 (Delhi)
IT: In terms of provisions contained in section 68, any amount other than one found credited in books of account can not be estimated and charged to tax
Regards
Prarthana Jalan
__._,_.___
No comments:
Post a Comment