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Income Tax - Highlights / Catch Notes

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No addition can be made u/s. 153A unless there are certain ...


Income Tax Act Section 153A: Additions Require Discovery of Specific Evidence During Search to Support Low Household Withdrawal Claims.

October 7, 2016

Case Laws     Income Tax     AT

No addition can be made u/s. 153A unless there are certain documents or material found in the search to support the view of the AO regarding low household withdrawals. - AT

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