Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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Cases<br />
Both assessee and alleged payees having denied to<br />
have advanced or received any amount as shown to<br />
have changed hands as per the MOU found during<br />
search, no addition could be made in block<br />
assessment in the absence of any further<br />
corroborative facts, the presumptions u/s. 132(4A)<br />
being a rebuttable one ; no substantial question of<br />
Law arouse out of order of Tribunal Deleting the<br />
addition.<br />
Case Law : Commissioner of <strong>Income</strong> <strong>Tax</strong> vs. Ved<br />
Prakash Choudhary [2008] 218 CTR (Del.) 99<br />
47
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