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    <title>Assessing Officer to Classify 12% of On-Money from Flat Sales as Undisclosed Income u/s 68.</title>
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    <description>Addition towards on-money - addition u/s.68 towards on-money received by the assessee for sale of flats - we direct the ld. AO to add only 12% of on-money receipts as undisclosed income of the assessee for the year under consideration. - AT</description>
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      <description>Addition towards on-money - addition u/s.68 towards on-money received by the assessee for sale of flats - we direct the ld. AO to add only 12% of on-money receipts as undisclosed income of the assessee for the year under consideration. - AT</description>
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