https://www.taxtmi.com/highlights?id=70402 Addition u/s 69 - CIT confirmed the additions by Changing the section to section 69C - Addition made by the AO u/s 69 of the Act cannot be converted into Sec. 69C of the Act by the Ld.CIT(A) while upholding the addition. Action of the Ld.CIT(A) in this regard cannot be held as valid and sustainable being bad in law. - AT en-us Sat, 17 Jun 2023 09:48:23 +0530 Sat, 17 Jun 2023 09:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70402 Addition u/s 69 - CIT confirmed the additions by Changing the section to section 69C - Addition made by the AO u/s 69 of the Act cannot be converted into Sec. 69C of the Act by the Ld.CIT(A) while upholding the addition. Action of the Ld.CIT(A) in this regard cannot be held as valid and sustainable being bad in law. - AT Highlights Income Tax Sat, 17 Jun 2023 09:48:23 +0530 https://www.taxtmi.com/highlights?id=70402