TMI BlogUndisclosed investment in furniture and fixture - surrender in survey subsequently retracted - onus of...Undisclosed investment in furniture and fixture - surrender in survey subsequently retracted - onus of proof - If the assessee has denied making any such investment other than investment shown in the books, then onus shifts upon the AO to bring on record either by way of inquiry or any material which has been found during the course of survey that there was certain Undisclosed investment - if not done, no addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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