Proceedings u/s 153C - when there is a customary practice in ...
Income Tax
October 17, 2013
Proceedings u/s 153C - when there is a customary practice in this part of the country to give and receive gifts on the occasion of marriage, in the absence of any other investigation carried out by the department on the basis of the list of donors filed by the assessee, disallowing any part of the gift may not be justified - AT
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