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The assessee in first round surrendered income which was retracted later cognizance of which has not been taken either by the AO or the CIT(A). The onus is fully upon the assessee to explain with evidence as to the reason why it is retracting from its earlier disclosure of undisclosed income - Tri

Income Tax - The assessee in first round surrendered income, which was retracted later, cognizance of which has not been taken either by the AO or the CIT(A). The onus is fully upon the assessee to ex .....

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