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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Addition on account of suspicion - Income-tax Officer is not ...


Income-tax assessments must rely on solid evidence, not mere suspicion or conjecture.

October 3, 2013

Case Laws     Income Tax     HC

Addition on account of suspicion - Income-tax Officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. - HC

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