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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Addition under Section 69 - presumption u/s 134(4A)/292C is ...

Income Tax

May 4, 2015

Addition under Section 69 - presumption u/s 134(4A)/292C is available only in the case of the person from whose possession and control the documents are found and it is not available in respect of a third party. - Further presumption u/s 132(4A)/292C is a rebuttable one - HC

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