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    <title>Court Rules Addition for Unexplained Investment Should Apply Only to Assessee&#039;s One-Third Property Share, Not One-Half Share.</title>
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    <description>Addition u/s.69 or 68 - assessee has paid on-money towards purchase of property to the seller - The assessee is only owner of 1/3rd share in the property purchased. - Any addition that could be made in the hands of the assessee on account of unexplained investment made on purchase of property could only be to the extent of 1/3rd share and not 1/2 share as made by the Revenue in the instant case - AT</description>
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      <title>Court Rules Addition for Unexplained Investment Should Apply Only to Assessee&#039;s One-Third Property Share, Not One-Half Share.</title>
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      <description>Addition u/s.69 or 68 - assessee has paid on-money towards purchase of property to the seller - The assessee is only owner of 1/3rd share in the property purchased. - Any addition that could be made in the hands of the assessee on account of unexplained investment made on purchase of property could only be to the extent of 1/3rd share and not 1/2 share as made by the Revenue in the instant case - AT</description>
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      <pubDate>Fri, 06 Aug 2021 09:12:26 +0530</pubDate>
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