Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of Undisclosed investment u/s.69 - Since, the partnership deed is subsequent to the date of purchase of land, the partnership firm by no means could have made investment for purchase of land. Consequently, no addition on account of unexplained investment in land purchased prior to existence of assessee (partnership firm) could have been made, not even on protective basis.
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