Statements recorded during survey have no evidentiary value unless corroborated by material evidence
The ITAT Kolkata deleted the Section 68 addition of Rs.1.67 crore, holding that loans proven to be repaid through banking channels with TDS deducted on interest cannot be treated as bogus ...
ITAT Kolkata held that reassessment proceedings were invalid as the notice under Section 148 failed to disclose mandatory approval under Section 151. The Tribunal found the reopening to be mechanical ...
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