TMI Blog2018 (3) TMI 1953X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the AO could not have brought to tax the amounts that were already disclosed and part of the record. The lower appellate authorities relied upon Commissioner of Income Tax vs. Kabul Chawla, 380 ITR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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