The attached write up is compiled by our CA Shri Pawan K Agarwal which is on SECTION 263 and 68 of The IT Act 1961 and the same is BASED ON DELIBERATIONS OF CA KAPIL GOEL from New Delhi on 1st August'2015, you may please circulate the same among our CKCASC Members for their benefit .
We have already taken permission from CA Shri Kapil Goel for circulation of the same.
You are requested to kindly arrange to make suitable dressing up the Article before circulation among our CKCASC Members.
I would also like to request you that if possible the same may be posted in our CKCASC Website for sourcing the same by various users.
Thanks in advance.
Regards
anup sanghai
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