Court Rules Assessing Officers Must Consider Practicality in Evidence Production for Unexplained Credits u/s 68.

Unexplained credits u/s 68 – Onus to prove - AO cannot brush aside the entire evidence on the pretext that party is not physically produced more so when it is apparent that it was physically impossible for assessee to ensure production of Kolkata party in one day’s short time. - AT .....

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