Assessee having failed to prove the validity of the transaction, ...
Witness Not Summoned u/s 131: Assessee Fails to Prove Transaction Validity, No Rights Granted.
November 18, 2016
Case Laws Income Tax HC
Assessee having failed to prove the validity of the transaction, no right accrues in his favour on account of non- summoning of the witness u/s 131 by the AO - HC
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