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Addition of unexplained income under section 69A - The shares were held in the name of the partners on behalf the assessee firm and hence naturally the name of assessee firm would not find place in the transactions. Under these set of facts the letters issued by the Stock Exchange could not be relied upon by the tax authorities - Tri

Income Tax - Addition of unexplained income under section 69A - The shares were held in the name of the partners on behalf the assessee firm and hence, naturally, the name of assessee firm would not f .....

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