Additions towards cash payment against the purchase of the flat ...
Cash Payments for Flat Purchase Deemed Unsustainable Due to Lack of Cross-Examination Opportunity Despite Evidence Against Assessee.
December 12, 2022
Case Laws Income Tax AT
Additions towards cash payment against the purchase of the flat - disclosure made by such 3rd party before the settlement commission - in the absence of such cross-examination opportunity, to our understanding the addition is not sustainable despite the fact that there are material evidence available before the AO which are against the assessee - AT
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