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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Addition u/s 69B for unexplained investment - consideration in ...

May 2, 2019

Case Laws     Income Tax     AT

Addition u/s 69B for unexplained investment - consideration in sale deed vs consideration in agreement to sale - During the course of search, no evidence was found other than payment mentioned in sale seed - assessee has been able to prove that agreement to sell have not been acted upon between the parties - no addition based on agreement to sale

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