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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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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