No additions u/s 68 on basis of search on third party, if AO has not conducted any independent enquiry : ITAT
No additions u/s 68 on basis of search on third party, if AO has not conducted any independent enquiry : ITAT IN THE ITAT KOLKATA BENCH ‘B’ Modern Malleables Ltd. v. Deputy Commissioner of Income Tax P.M. JAGTAP, VICE PRESIDENT AND A.T. VARKEY, JUDICIAL MEMBER IT APPEAL NO. 2548 (KOL.) OF 2019 [ASSESSMENT YEAR 2013-14] MARCH… Read More »