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Documents Found with Third Party Not Admissible Against Appellant u/s 153A; Burden of Proof on Department.

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....Addition on account of unaccounted profit earned from the undisclosed purchases and sales – Assessment u/s 153A - It is well settled position of law that document found from the third person cannot be applied against the appellant and the burden lays upon the Department to show that same reflects transactions of the appellant company - AT....

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Documents Found with Third Party Not Admissible Against Appellant u/s 153A; Burden of Proof on Department.