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Income Tax - Highlights / Catch Notes

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Addition u/s 43CA - differential amount over and above the ...

Income Tax

Addition u/s 43CA - differential amount over and above the declared sale consideration - we are unable to accede to the contention so advanced on behalf of the assessee that the AO is not always obligated to follow the report of DVO and has to apply his own independent mind to the facts and circumstances persistent to the sale transaction. - AT

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