Addition for concealed profit not possible on mere surmises

DCIT Vs Agya Ram Manohar Lal (ITAT Chandigarh)

Facts- The brief facts of the case for AY 2016- 17 are that the assessee firm derives income from business and income from other sources. The assessee firm belongs to M/s Roop Square Group of companies where a search and seizure operation u/s 13

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