2019 (7) TMI 973

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..... ble to the facts of the present case as there is no evidence of any unaccounted expenditure. The difference was only on account of estimation of the value of Work in Progress by the site engineers in November, 2008 and actually arriving at the value on physical verification which is reflected in the return of income as on 31.3.2009 thus no occasion to apply Section 69C would arise - as per HC even .....

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