Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Addition u/s. 68 - the addition u/s. 68 is not called for as such because it is a case where one asset gets replaced by another asset and not of cash credit.
Note: It is a system-generated summary and is for quick reference only.