Additions on the basis of statement recorded u/s 131 - the ...
High Court Rules Additions Invalid Due to No Cross-Examination u/s 131; Assessee's Rights Upheld.
July 30, 2016
Case Laws Income Tax HC
Additions on the basis of statement recorded u/s 131 - the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was initiated. - Additions were rightly deleted - HC
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