Addition under section 68 - Such could be proved by the Revenue ...
Revenue's Case u/s 68 Fails Due to Unavailable Cross-Examination of Witnesses; Lacks Additional Evidence.
March 25, 2015
Case Laws Income Tax HC
Addition under section 68 - Such could be proved by the Revenue in the present case through the statement of the persons, but unfortunately, they were not made available for crossexamination and therefore, the statements could be used as an evidence against the asseessee. No other evidence was available with the Revenue. - HC
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