TMI BlogAddition u/s 69A - Addition based on assessee's statement recorded u/s 132(4) - Even there is no...Addition u/s 69A - Addition based on assessee's statement recorded u/s 132(4) - Even there is no question which has been raised to the assessee as part of his statement recorded u/s 132(4) - where the AO himself is not clear about the nature of transaction which is the very foundation for determination of taxability of such transaction, the tax liability on such transaction cannot be fastened on the assessee. At the same time, the document so found reveal some work done by the assessee and given..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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