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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Addition on share application money received – the only ...

Income Tax

December 11, 2014

Addition on share application money received – the only evidence which has been referred by the AO is statement of third parties recorded by the Investigation Wing - addition deleted - AT

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  3. Validity of assessment order - whether the AO can make additions solely relying upon the third party statement and without any further corroborative evidence - Held No - HC

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