Home /
Taxpayer's Claim to Apply Peak Credit Theory for Unexplained Credits Dismissed u/s 68 by IT Commissioner.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Unexplained credit u/s 68 - peak credit theory - CIT(A) has rightly rejected the claim of the assessee of adopting peak theory for considering unexplained credit - AT....