The presumption u/s. 292C is a rebuttal presumption. The presumption as envisaged in section 292C is...

The presumption u/s. 292C is a rebuttal presumption. The presumption as envisaged in section 292C is limited to the correctness of the documents found at the time of search or survey, but that presumption has not been extended by the statute to be presumed to be the income of the assessee - AT .....

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