Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Addition u/s 68 - cash deposited during the demonetisation period - As the assessee failed to establish beyond doubt with any cogent evidence the nature and source of the cash deposit in its bank account, the addition made by the AO u/s 68 of the Act is affirmed. - AT
Addition u/s 68 - cash deposited during the demonetisation period - As the assessee failed to establish beyond doubt with any cogent evidence the nature and source of the cash deposit in its bank account, the addition made by the AO u/s 68 of the Act is affirmed. - AT
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