Section 153C addition based on mere Statement of 3rd party unsustainable

Kuber Products P Ltd Vs ACIT (ITAT Delhi)

Statement of 3rd party could not have been used for making an addition in the hands of the assessee in case of search U/S 153A in absence of any corroborative material

Delhi High court recent celebrated decision in case of Anand Kumar Jain HUF followed and held in an appeal filed by assessee against a

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