AO cannot make the addition u/s 69C by merely relying on ...
Income Tax: AO Cannot Add u/s 69C Based Solely on Sales Tax Data Without Cross-Examination Opportunity.
February 3, 2017
Case Laws Income Tax AT
AO cannot make the addition u/s 69C by merely relying on information obtained from the Sales Tax Department, the statements/ affidavits of third parties, without the assessee being afforded any opportunity of cross examination of those persons for non-response to information called for u/s 133(6)- AT
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