Addition u/s 68 - Cash deposit - Primary onus is on assessee to ...
Assessee's Failure to Prove Unutilized Cash Leads to Additions u/s 68 of Income Tax Act.
February 26, 2014
Case Laws Income Tax AT
Addition u/s 68 - Cash deposit - Primary onus is on assessee to substantiate the claim of failure of land deals due to which cash remained unutilized - Assessee had not discharged onus - Additions confirmed - AT
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