https://www.taxtmi.com/caselaws?id=279825 The ITAT allowed the appeal in part by deleting all additions made under section 68 for loans and gifts received by the assessee. It directed the AO to levy interest under sections 234A and 234B only on the income declared by the assessee in the return of income, not on the total income determined by the AO. en-us Wed, 28 Feb 2018 00:00:00 +0530 Mon, 08 Apr 2019 00:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279825 The ITAT allowed the appeal in part by deleting all additions made under section 68 for loans and gifts received by the assessee. It directed the AO to levy interest under sections 234A and 234B only on the income declared by the assessee in the return of income, not on the total income determined by the AO. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279825