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Income Tax - Highlights / Catch Notes

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Addition u/s 68 - unexplained share capital addition - Apart ...

Case Laws     Income Tax

May 28, 2021

Addition u/s 68 - unexplained share capital addition - Apart from merely making sweeping remarks, neither the Assessing Officer nor the CIT(A) have examined the assessee's detailed evidences as well as the confirmations from all the remaining parties on merits - Additions deleted - AT

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