Seller of an agricultural land couldn’t be compelled to enforce presence of buyer before tax authorities

INCOME TAX : Where Assessing Officer made addition under section 68 in hands of assessee who was an illiterate agriculturist on account of difference between sum deposited in bank as sale proceeds and that reflected in sale deed, matter remanded to determine value of specific land at relevant time to make addition under section 68INCOME TAX : Where Assessing Officer made addition under section 68 in hands of assessee who was an illiterate agriculturist on account of difference between sum deposited in bank as sale proceeds and that reflected in sale deed, matter remanded to determine value of specific land at relevant time to make addition under section 68www.taxmann.com Latest Case LawsRead More

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