books of accounts meaning Archives

Tag: books of accounts meaning

Section 68 additions not applicable to deposits in bank. Bank Pass Book-Statement not books of account – ITAT

administrator March 7, 2017 Income Tax, ITAT, Judgments

Section 68 additions not applicable to deposits in bank. The bank Pass Book or bank statement are not books of account maintained by the assessee – ITAT ABCAUS Case Law Citation: ABCAUS 1159 (2017) (03) ITAT Important Case Laws Cited/relied upon: Smt. Manasi Mahendra Pitkar vs. ITO Bhaichand …

Diary also books of accounts us 44AA2. Section does not prescribe but only talks of accounts-documents which may enable AO to adduce true income-ITAT

administrator October 2, 2016 Income Tax, ITAT, Judgments

Diary also books of accounts us 44AA. Section does not prescribe books for business but only talks of accounts-documents which may enable AO to adduce true income, penalty u/s 271A deleted by ITAT ABCAUS Case Law Citation: 1028 (2016) (10) ITAT Assessment Year: 2009-10 and 2010-11 Brief Facts …

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