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Case Law Details

Case Name : Shri Ivan Singh Vs ACIT (Bombay at Goa High Court)
Appeal Number : Tax Appeal No. 29 of 2013
Date of Judgement/Order : 14/02/2020
Related Assessment Year :
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Shri Ivan Singh Vs ACIT (Bombay at Goa High Court)

Section 68 – Bogus Cash Credit – The expression ‘any previous year’ to mean as not referring to all the previous years, but, the previous year in relation to the assessment year concerned.

The expression “any previous year” to mean as

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