https://www.taxtmi.com/highlights?id=28308 Addition u/s 68 - AOP - As in the eyes of law there is no evidence which the assessee has shown about the legal existence of an AOP. Income-tax Dpartment can assess an entity as an AOP only if it has a separate PAN and there is no mechanism in the statute for including the income of an AOP along with return of an individual. - AT en-us Wed, 06 Apr 2016 10:22:37 +0530 Wed, 06 Apr 2016 10:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28308 Addition u/s 68 - AOP - As in the eyes of law there is no evidence which the assessee has shown about the legal existence of an AOP. Income-tax Dpartment can assess an entity as an AOP only if it has a separate PAN and there is no mechanism in the statute for including the income of an AOP along with return of an individual. - AT Highlights Income Tax Wed, 06 Apr 2016 10:22:37 +0530 https://www.taxtmi.com/highlights?id=28308