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Income Tax - Highlights / Catch Notes

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Addition u/s 68 - AO is an Investigation Officer and if the ...


AO Can Question Assessee's Documents u/s 68 Without Probing Source of Source.

November 14, 2016

Case Laws     Income Tax     AT

Addition u/s 68 - AO is an Investigation Officer and if the assessee files some documents, it is within the investigation power of the AO to raise questions on those documents. It cannot be held to be amounting to exploring the source of source. - AT

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