Search Results for "Section 145(3)"

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Search Results for "Section 145(3)"

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High Court

Bombay High Court Upholds Partial Relief to Assessee in Bogus Purchases Case. Court emphasizes the need for concrete evidence before labeling transactions as bogus.

7 Aug 2024

The Bombay High Court delivered its judgment on appeals filed by the Revenue and SVD Resins & Plastics Pvt. Ltd. concerning the genuineness of cer...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

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