Disallowance u/s. 35(1)(ii) deduction claim - recipient concern ...
Case Laws Income Tax
April 14, 2020
Disallowance u/s. 35(1)(ii) deduction claim - recipient concern was found as an accommodation entry provider - Disallowance based on statement recorded on oath during survey - if the AO was hell bent determined to disallow the claim of the assessee, then he should have granted an opportunity to cross examine the parties
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