TMI BlogAddition - presumptions u/s 132(4A) - this is not a case where the additions are made on the basis of...Addition - presumptions u/s 132(4A) - this is not a case where the additions are made on the basis of mere loose papers seized during search. It is a case where the documents seized during search contained entries made by the partner of the firm admittedly in his own handwriting and contained reference to the cash receipts - Additions confirmed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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