Rejection of books of accounts - Presumption to the books of ...
Case Laws Income Tax
July 29, 2023
Rejection of books of accounts - Presumption to the books of accounts u/s 132(4A) - . The contents of books and documents found in possession and control of searched person thus shall be deemed to be true and the presumption would apply to both sides and such presumption thus, in effect, a double edged sword. - AT
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