Addition of capital account opening balance because no earlier return filed, deleted by ITAT
November 20, 2023
Income Tax, ITAT
Addition made towards opening balance of capital account merely because no return was filed earlier deleted by ITAT ABCAUS Case Law Citation:ABCAUS 3816 (2023) (11) ITAT In the instant case, the assessee had challenged the order passed by the National Faceless Appeal Centre / CIT(A) in inter alia …