Tag: Section 115BBC

Section 115BBC is silent unlike section 68 which casts obligation on assessee to explain amount credited to the satisfaction of AO

Section 115BBC is silent unlike section 68 which casts obligation on assessee to explain amount credited to the satisfaction of Assessing Officer. ABCAUS Case Law CitationABCAUS 3495 (2021) (04) ITAT Important case law relied referred:CIT vs. Shree Shiv Vankeshwar Educational & Social Welfare TrustITO (Exemption) vs.  Shri Narain …