Critical analysis of section 68 of Income Tax Act, 1961



INTRODUCTION Why Section 68 was introduced under Income Tax Act, 1961. There was a great need and importance for introducing the provisions of section 68 under the income tax act, 1961 to safeguard and protect the interest of revenue, as assessee was engaged in harmful tax practices to evade t
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About the Author

Practicing Chartered Accountant

CA. Pushp Kumar Sahu is a practicing Associate member of Institute of Chartered Accountants of India, LLB, B. Com, has significant experience in the field of Direct Taxation and International Taxation, dealt with numerous numbers of Assessment, Search Seizure, Survey Cases. His core area of practice is handling com ... Read more


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