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    Income Tax

    Addition u/s.68 - If the assessee has proved the source as well...

    Burden of Proof Shifts to AO When Assessee Proves Source and Source of Source u/s 68.

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    Income TaxNovember 28, 2019Case LawsAT

    Addition u/s.68 - If the assessee has proved the source as well as the source of the source of the fund then onus shifts upon the AO to carry some prima facie inquiry to rebut the explanation given by the assessee.

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