TMI BlogAddition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors...Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased could not be shifted upon the assessee - no addition - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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