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Income Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Addition u/s 69B - differential amount between value as per ...

Income Tax

July 18, 2023

Addition u/s 69B - differential amount between value as per registered purchase deed vis-a-vis guideline value determined by Stamp Valuation Authority - Merely because the seller was not present in person before the AO, the assessee cannot be alleged to have made any unexplained investment which could entitle the AO to make addition u/s. 69B of the Act - AT

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