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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Addition of interest income - dumb/ bald seized documents - ...


Interest Income Addition Denied Due to Lack of Direct Link in Seized Documents; Section 292C Not Applicable.

March 28, 2018

Case Laws     Income Tax     AT

Addition of interest income - dumb/ bald seized documents - addition by invoking section 292C - document does not mention the name of the assessee, does not bear the signature of the assesee, not in the handwriting of the assessee, documents has imply jottings of certain figures - No additions - AT

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