https://www.taxtmi.com/highlights?id=13002 Reference u/s 142A - section 69 is not applicable since the investment has been recorded in the books of account. - Therefore, as per condition prescribed u/s 142A(1) itself is an invalid - AT en-us Mon, 10 Jun 2013 09:46:15 +0530 Mon, 10 Jun 2013 09:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13002 Reference u/s 142A - section 69 is not applicable since the investment has been recorded in the books of account. - Therefore, as per condition prescribed u/s 142A(1) itself is an invalid - AT Highlights Income Tax Mon, 10 Jun 2013 09:46:15 +0530 https://www.taxtmi.com/highlights?id=13002