https://www.taxtmi.com/highlights?id=22565 Addition made u/s.68 - assessment u/s.153A - The initial burden is upon the Revenue under section 153A to prove that there is an incriminating material which shows that the claim made by the assessee in its original return was not correct. - AT en-us Sat, 18 Apr 2015 10:01:16 +0530 Sat, 18 Apr 2015 10:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22565 Addition made u/s.68 - assessment u/s.153A - The initial burden is upon the Revenue under section 153A to prove that there is an incriminating material which shows that the claim made by the assessee in its original return was not correct. - AT Highlights Income Tax Sat, 18 Apr 2015 10:01:16 +0530 https://www.taxtmi.com/highlights?id=22565