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Case Law Details

Case Name : DCIT Vs Shri Krishna Kumar Verma (ITAT Indore)
Appeal Number : ITA No.185/Ind/2020
Date of Judgement/Order : 10/02/2023
Related Assessment Year : 2017-18
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DCIT Vs Shri Krishna Kumar Verma (ITAT Indore)

Sections 68,69,69A,69B,69C and 69D may be called as Section 68 & 69 Family. However, they differ in as far as Burden of Proof is concerned. In sec 68, the onus is wholly upon the Assessee to explain the source of the entry. But i

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Author Bio

Mr. Vivek Jalan is a Fellow Member of the Institute Of Chartered Accountants of India (ICAI) ; a qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Core Group on Indirect Taxes of The CII- Economic Affairs and Taxation Committee (ER); He is the Chairman of The Fiscal Affairs Com View Full Profile

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