Addition u/s 69B - applicability of Section 50C - difference ...
Income Tax
May 9, 2019
Addition u/s 69B - applicability of Section 50C - difference between the market value assessed by the stamp authority and the purchase price as shown by the respondent assessee is not taxable as an unexplained investment u/s 69B in absence of material in the hand of purchaser - deeming fiction not applicable on purchaser
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