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Delhi HC: Addition/Disallowance Can't be Made Merely on Assessee's Admission During Search - (16 Nov 2022)

DIRECT TAXATION

Delhi High Court has held that statement recorded during course of the search without any reference to material found during the search, would not empower the Assessing Officer (AO) to make additions/disallowance merely on the assessee's admission.

Tags : DELHI HIGH COURT   ADMISSION   SEARCH  

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