Taxpayer Must Prove Transaction Nature u/s 69B; Valuation Officer Role u/s 142A(1) is Procedural.

Addition u/s 69B - Nature of transaction - Onus to prove - Reference to valuation officer u/s 142A(1) - the provisions of Section 142A(1) of the Act are merely machinery provisions and the substantive provisions of Section 69B cannot be overridden by them. - AT .....

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