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Search Results for : difference

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Income Tax : Only to avail higher credit limit balance sheet with difference in amount cannot be submitted with Bank

That in a case were the assessee has filed two sets of audited accounts one before the assessing of


Income Tax : Sec 234D is applicable only on regular assessment year and difference in depreciation due to exchange rate need to transfer to PL account as per AS-11.

That on facts and in law, the CIT(A) erred in upholding disallowance of additional depreciation to t


Income Tax : If difference in the sale and purchase is properly explained than AO cannot make any addition by their own

The assessee is engaged in the business of trading in chemicals. The sales shown in the Profit & Los


Income Tax : In assessment under sec 143(3) difference with books of account should properly explained or addition can be made and interest under sec 234B can be charged.

It was observed that the balance in the shares account is Rs.23,52,580/- whereas as per books of acc



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