Addition under Section 69 - presumption u/s 134(4A)/292C is ...
Section 69: Presumption Applies Only to Document Holder, Not Third Parties; Rebuttable Presumption Explained.
May 4, 2015
Case Laws Income Tax HC
Addition under Section 69 - presumption u/s 134(4A)/292C is available only in the case of the person from whose possession and control the documents are found and it is not available in respect of a third party. - Further presumption u/s 132(4A)/292C is a rebuttable one - HC
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