Disallowance based on third party information gathered by ...
Case Laws Income Tax
August 26, 2019
Disallowance based on third party information gathered by Investigation Wing of the Department - AO denied opportunity of cross examination - High Court affirmed the order of the CIT and ITAT deleting the disallowance - on merits disallowance was based solely on third party information, which was not subjected to any further scrutiny - Petitions are dismissed
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