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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Only because some of the doctors have admitted of receiving the ...

Case Laws     Income Tax

September 28, 2015

Only because some of the doctors have admitted of receiving the payments mentioned in the seized material or the fact that the hospital’s application before the Settlement Commission has been admitted, in no way proves that the assessee has actually received the amount mentioned in the seized document, unless there are other corroborative material to prove such fact. - Suspicion however strong cannot be a substitute for evidence - AT

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