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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

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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