https://www.taxtmi.com/highlights?id=84747 HC rejected petitioner's attempt to belatedly amend appeal memo to include addition u/s 68 for benefits under DTVSV Act as petitioner had conceded and paid tax on such addition without demur. However, HC allowed petitioner's contention that computation should be at 100% of disputed tax instead of 125% as it was a non-search case, directing respondents to issue revised Form-3 within 30 days along with consequential benefits. en-us Fri, 10 Jan 2025 08:57:40 +0530 Fri, 10 Jan 2025 08:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84747 HC rejected petitioner's attempt to belatedly amend appeal memo to include addition u/s 68 for benefits under DTVSV Act as petitioner had conceded and paid tax on such addition without demur. However, HC allowed petitioner's contention that computation should be at 100% of disputed tax instead of 125% as it was a non-search case, directing respondents to issue revised Form-3 within 30 days along with consequential benefits. Highlights Income Tax Fri, 10 Jan 2025 08:57:40 +0530 https://www.taxtmi.com/highlights?id=84747