Addition on account of difference in stock - Once the statement ...

Assessee Must Prove Coercion to Retract Voluntary Stock Surrender Statement; Burden of Proof on Assessee.

July 7, 2017

Case Laws Income Tax AT

Addition on account of difference in stock - Once the statement has been given making a surrender, the presumption is that it has been given voluntarily without any pressure or coercion and while stating otherwise for retracting the same, the onus is on the assessee to prove so

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Addition on account of difference in stock - Once the statement ...

Assessee Must Prove Coercion to Retract Voluntary Stock Surrender Statement; Burden of Proof on Assessee.

July 7, 2017

Case Laws Income Tax AT

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