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Case Law Details

Case Name : Anand Sweets & Savouries Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2016-17
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Anand Sweets & Savouries Vs DCIT (ITAT Bangalore)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) in Bangalore addressed the appeal filed by Anand Sweets & Savouries against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which was issued on February 9, 2024. The case concerns the assessment year 2016-17 and focuses on the issue of cash seized from the premises of partners during a search operation and its subsequent adjustment against the partnership firm’s tax liability.

Background of the Case

The primary contention raised by

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