Income Tax - Case Law - ACIT Central Circle 2 2 Ahmedabad Versus Shri Pranbhai S Fultariya Nirav Thaltej Owners Association 2013 7 TMI 518 ITAT AHMEDABAD

Substantive addition made in the hands of one assessee and protective in the hands of the other assessee Held that CIT A held that AO has not specified any defect in the profit and loss account or in the books of account.......... Income Tax - Case Law