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Case Law Details

Case Name : Pawan Kumar Garg Vs CIT (Punjab and Haryana HC)
Appeal Number : ITA No.122 of 2018
Date of Judgement/Order : 20/08/2018
Related Assessment Year : 2012-13
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Pawan Kumar Garg Vs CIT (Punjab and Haryana HC)

Conclusion: If the explanation offered by assessee regarding nature and source of sum credited in his books of account was not found satisfactory by AO, the said sum could be charged to income tax under section 68.<

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