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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Genuineness of agriculture income - If the Assessing Officer was ...


Assessing Officer Must Prove Falsity of Agricultural Income Forms Through Investigation if Authenticity is Questioned.

June 28, 2017

Case Laws     Income Tax     AT

Genuineness of agriculture income - If the Assessing Officer was not satisfied with the veracity of Forms No. J, it was for him to make investigation and prove that such forms were fictitious or not genuinely obtained by the assessee.

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