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    Income Tax

    Addition u/s 68 of the Income Tax Act – Lack of evidence to p...

    Court Clarifies Evidence Requirement u/s 68 of Income Tax Act; Absence of Proof Not Automatic Justification.

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    Income TaxSeptember 30, 2013Case LawsHC

    Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC

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