https://www.taxtmi.com/highlights?id=44944 Undisclosed interest income - search & seizure u/s 132 - dump documents relied upon - AO has invoked the provisions u/s 292C that there is a presumption that the contents of the documents are true - assessee apparently goes to prove that the document is unnamed, unsigned, vague & ambiguous one and it is not proved on record also that if the same is in the handwriting of the assessee - the presumption arises u/s 292C is rebuttable one. Addition deleted. en-us Wed, 06 Mar 2019 06:21:55 +0530 Wed, 06 Mar 2019 06:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44944 Undisclosed interest income - search & seizure u/s 132 - dump documents relied upon - AO has invoked the provisions u/s 292C that there is a presumption that the contents of the documents are true - assessee apparently goes to prove that the document is unnamed, unsigned, vague & ambiguous one and it is not proved on record also that if the same is in the handwriting of the assessee - the presumption arises u/s 292C is rebuttable one. Addition deleted. Highlights Income Tax Wed, 06 Mar 2019 06:21:55 +0530 https://www.taxtmi.com/highlights?id=44944