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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - undisclosed investments - the DVO's report ...

Case Laws     Income Tax

November 29, 2023

Assessment u/s 153A - undisclosed investments - the DVO's report on standalone basis without any corroborating material cannot be construed as incriminating material and hence the additions solely on the basis of the DVO's report are not sustainable. - AT

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