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Income Tax - Highlights / Catch Notes

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Unaccounted/unexplained payments u/s 69C - unexplained ...

Case Laws     Income Tax

March 15, 2023

Unaccounted/unexplained payments u/s 69C - unexplained expenditure - Revenue authorities have not enquired with the vendors or brought any statement on record of the vendors to substantiate the claim of the Revenue that extra cash has actually change hands - CIT(A) rightly deleted the additions. - AT

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