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Assessing Officer Must Provide Evidence for Large Financial Additions; Numerical Misinterpretation Not Allowed u/s 68.

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....Addition u/s. 68 - AO cannot extrapolate 50 and interpret 50 as 50,00,000, 575 as 575 lakhs without any corroborative/demonstrative evidence - additions made merely on the basis of some illogical and irrelevant entry/jotting on a piece of paper cannot justify the actions of the AO - AT....