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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Addition of interest income relying on 26AS - assessee claimed ...

Income Tax

April 16, 2019

Addition of interest income relying on 26AS - assessee claimed that interest income did not pertain to it and company has not even claimed the credit of TDS - onus will be on the AO to bring on record independent evidence after making enquiries from the payees - assessee cannot be expected to discharge the impossible burden of proving a negative

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