Undisclosed investment u/s 69 - it is not open to the Assessing ...
Tax Officer Cannot Assume 'Sh' and 'Q' as Payments Without Proof u/s 69, Income Tax Act.
February 14, 2019
Case Laws Income Tax HC
Undisclosed investment u/s 69 - it is not open to the Assessing Officer to draw inferences from the document by interpreting the words “Sh” to mean cash payment and “Q” to mean cheque payment without any evidence on record.
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