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Case Law Details

Case Name : Ashok Chaddha Vs ITO (Delhi High Court)
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Ashok Chaddha Vs ITO (Delhi High Court)

The issue under consideration is whether the Tribunal is correct in making the addition of the entire jewellery found at the time of search as undisclosed income without appreciating that the said jewellery was acquired at the time of marriage over a period of time?

High Court states that the addition made is totally arbitrary and is not found on any cogent basis or evidence. HC have to keep in mind that the assessee

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