Availability of agreement is one corroborative factor which ...

Case Laws Income Tax

September 27, 2012

Availability of agreement is one corroborative factor which would eliminate the doubts, but in the absence of that agreement, the other circumstances ought to have been evaluated, which can goad the adjudicating authority towards a firm conclusion. - AT

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Availability of agreement is one corroborative factor which ...

Case Laws Income Tax

September 27, 2012

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