Undisclosed income - addition based on entries in diary found in ...
Income from Another's Diary Entries Not Attributable to Assessee if Already Declared by Other Party.
July 18, 2019
Case Laws Income Tax AT
Undisclosed income - addition based on entries in diary found in search of other person - if the income of the entries which were found in the diary during the course of search in the premises of Other Person, who had been declared the same as his own income, in such circumstances, no addition should sustain in the hands of the assessee
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