TMI BlogAdditions in the hands of purchaser (Assessee) – It is a common practice that the property is registered...Additions in the hands of purchaser (Assessee) – It is a common practice that the property is registered on the circle rate and remaining money is paid as “on-money“ - in the absence of any evidence/document, it cannot be applied by closing of the eye - There must be evidence on record to prove that “on-money“ was received from the assessees - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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