Addition u/s 68 - Each investment has not been examined ...
Officer Fails to Justify Rejection of Evidence; No Addition Made u/s 68 Due to Lack of Examination.
January 21, 2017
Case Laws Income Tax AT
Addition u/s 68 - Each investment has not been examined separately. No material has been gathered by the A.O. to contradict the evidence filed by the assessee. The A.O. merely rejected the evidences without proper reason - no addition - AT
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