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Income Tax - Highlights / Catch Notes

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Addition u/s 68 - unexplained cash credit - Onus to prove - it ...

Case Laws     Income Tax

April 6, 2020

Addition u/s 68 - unexplained cash credit - Onus to prove - it is not the case that the AO was not afforded the opportunities for his comments on the additional documents filed by the assessee - the assessee failed to discharge his onus cast upon him under the provisions of section 68 - Additions confirmed. - AT

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