The Madhya Pradesh High Court has held that the unexplained investments were made by the Assessing Officer merely on the basis of the statements given during the course of the survey and that there is no incriminating material or documentary evidence available with the Assessing Officer to substantiate the said additions for the assessment year. […]
The post Mere Statements can’t be considered as Incriminating Material or Documentary Evidence: Madhya Pradesh HC appeared first on Taxscan | Simplifying Tax Laws.
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