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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Unexplained investment - addition made on the basis of ...


Unexplained Investments Not Added to Income Without Cross-Examination or Independent Evidence u/r 69.

January 8, 2018

Case Laws     Income Tax     AT

Unexplained investment - addition made on the basis of statements of third parties - no addition can be sustained on the basis of such oral admission of interested party without providing opportunity of cross examination and not supported by independent evidence. - AT

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