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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - Addition u/s 68 - search u/s 132 - ...

Income Tax

July 4, 2023

Assessment u/s 153A - Addition u/s 68 - search u/s 132 - Interpretation of the notings found in the diary - the entries/notings found in diary can be safely terms as “dumb documents” - a dumb document cannot form a basis for the addition. - AT

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