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Addition for excessive shortage not sustainable if trading account accepted to be correct
Case Law Details
- Case Name
- Shree Digvijaya Woollen Mills Ltd Vs CIT (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Table of Contents▸
Shree Digvijaya Woollen Mills Ltd Vs CIT (Punjab and Haryana High Court)
Addition for excessive shortage not sustainable if trading account of assessee are accepted to be correct and complete
AO Cannot make addition of profit under Section 41(2) on assumptions and presumptions
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Shree Digvijaya Woollen Mills Ltd Vs CIT (Punjab and Haryana High Court)
Addition for excessive shortage not sustainable if trading account of assessee are accepted to be correct and complete
A perusal of Section 145 of the Income Tax Act shows that income chargeable under the...
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