Addition for cash component of interest - Reliance on statement ...
Tax Additions Deleted Due to Lack of Evidence; Assessee's Retracted Statement Insufficient for Cash Component Interest Claim.
July 18, 2022
Case Laws Income Tax AT
Addition for cash component of interest - Reliance on statement of the assessee during survey proceedings - There is no other evidence on record except the statement of the assessee recorded during survey proceedings, which has already been retracted by the assessee. - Additions deleted - AT
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