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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Addition u/s 68 of the Income Tax Act – Lack of evidence to ...


Court Clarifies Evidence Requirement u/s 68 of Income Tax Act; Absence of Proof Not Automatic Justification.

September 30, 2013

Case Laws     Income Tax     HC

Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC

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