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ITAT: Arrangement Between Spouse Without Real Money Exchange Not Amount to Unexplained Investment - (05 Jul 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that a mere arrangement between a husband and wife without real money exchange cannot be doubted as an unexplained investment under Section 69 of the Income Tax Act, 1961.

Tags : ITAT   ARRANGEMENT   UNEXPLAINED INVESTMENT  

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