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Income Tax - Highlights / Catch Notes

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Addition u/s 69B - on-money transaction - the two evidence ...

Income Tax

July 19, 2021

Addition u/s 69B - on-money transaction - the two evidence relied by the Ld. Revenue Authorities viz., the data retrieved from the Pen-drive and the admission by the vendors of the property though may have a persuasive value but will not have much substantive evidentiary value in order to make additions in the hands of the assessee. - AT

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