The mere irregularities in the documents as pointed by the ld DR ...
Assessment Officer's Decision on Land Purchase Classified as Sham Deemed Incorrect and Unsustainable.
November 14, 2017
Case Laws Income Tax AT
The mere irregularities in the documents as pointed by the ld DR can not be the basis to draw conclusion as to genuineness of the transaction - the order of AO treating the purchase of interest in the land from OM and WW as sham is incorrect and can not be sustained. - AT
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