Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Addition u/s 69B - applicability of Section 50C - difference between the market value assessed by the stamp authority and the purchase price as shown by the respondent assessee is not taxable as an unexplained investment u/s 69B in absence of material in the hand of purchaser - deeming fiction not applicable on purchaser
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