Addition on the basis of cheques found during survey u/s 133A - ...
Cheques Found in Section 133A Survey Unusable for Tax Additions After Six-Month Validity Expires.
January 5, 2019
Case Laws Income Tax AT
Addition on the basis of cheques found during survey u/s 133A - Since the validity period of six months from the date of issuance of cheques has already been expired, no addition can be made.
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