Witness Not Summoned u/s 131: Assessee Fails to Prove Transaction Validity, No Rights Granted.

Assessee having failed to prove the validity of the transaction, no right accrues in his favour on account of non- summoning of the witness u/s 131 by the AO - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X