Addition made on account of valuation of stock found in the ...

Case Laws Income Tax

September 4, 2019

Addition made on account of valuation of stock found in the survey proceedings - reliance upon statement by the son of the proprietor who is partner in another partnership firm - there was no evidence to show that the excess stock alleged to have been found at the warehouse premises belongs to assessee - Additions deleted.

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Addition made on account of valuation of stock found in the ...

Case Laws Income Tax

September 4, 2019

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