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Separate Section 68 Addition Not Permissible in Best Judgment Assessment: Allahabad HC

20 Aug 2026 · 20 Aug 2026By CA Sandeep Kanoi

Allahabad HC dismissed Revenue’s appeal, finding no merit where the CIT(A) and ITAT had held that separate Section 68 addition was not legally sanctioned in the best judgment assessment. The post Separate Section 68 Addition Not Permissible in Best Judgment Assessment: Allahabad HC appeared first on TaxGuru .

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