https://www.taxtmi.com/highlights?id=63438 Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the partners cannot be taxed in the hands of the assessee-firm under section 68 - we are of the considered opinion that the ld. CIT(A) has fully justified in deleting the addition made under section 68 of the Act. - AT en-us Fri, 13 May 2022 11:03:14 +0530 Fri, 13 May 2022 11:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63438 Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the partners cannot be taxed in the hands of the assessee-firm under section 68 - we are of the considered opinion that the ld. CIT(A) has fully justified in deleting the addition made under section 68 of the Act. - AT Highlights Income Tax Fri, 13 May 2022 11:03:14 +0530 https://www.taxtmi.com/highlights?id=63438