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Search Results for Tag : Books of Account

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ITAT, Delhi Restricts Addition Only on Embedded Portion of Profit(19.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that the addition due to mismatch amid the Books of Accounts and Form 26AS can be made only on the e.....

Tags : Income Tax Appellate Tribunal, Books of Accounts, Form 26AS, embedded profit portion

SC: Return Filed Without Regular Books of Account May be Defective but Not Invalid(25.01.2024)

Supreme Court has held that tax return filed without regular books of account by assessee is defective but not invalid and the burden to inform the as.....

Tags : Supreme Court, Tax Return, Books of Account, Assessing Officer