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Madhya Pradesh HC: Mere Statements Cannot be Considered as Incriminating Material - (24 Feb 2020)

DIRECT TAXATION

Madhya Pradesh High Court has held that the unexplained investments were made by the Assessing Officer merely based on the statements given during 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.

Tags : MADHYA PRADESH HIGH COURT   INCRIMINATING MATERIAL OR DOCUMENTARY EVIDENCE  

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