TMI BlogAssessee's Failure to Prove Creditor Legitimacy u/s 41(1) Supports Findings of Assessing Officer and CIT(A.Addition made u/s 41(1) - genuineness of sundry creditors - Once, the assessee is unable to discharge the primary onus cast upon him, then it is very difficult to reverse the finding of facts recorded by the AO as well as CIT(A) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|