Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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No addition u/s 41(1) can be made merely on the ground that the debts remained unpaid in the appellantsβ books for a number of years and no presumption can be made that the said liability had ceased or had been remitted - AT