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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Addition on account of additional income declared in the course ...


Survey Declarations u/s 133A Insufficient for Justifying Additions; Unexplained Credit Needs More Evidence.

October 3, 2016

Case Laws     Income Tax     AT

Addition on account of additional income declared in the course of survey u/s 133A on oath - addition on unexplained credit - addition cannot be made only on the basis of surrender made at the time of survey. - AT

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