No adverse inference can be drawn on Failure to offer cross-examination of persons whose statements are relied

Rajat Exports Import (India) Pvt. Ltd Vs ITO (ITAT Delhi)

The AO noted in the assessment order that the DIT (Inv.) in the course of investigation in the case of Shri Mukesh Gupta, Shri Rajan Jassal and Shri Surinder Pal Singh recorded their statements. The assessee

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