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Double Taxation Dispute: Court Upholds Assessing Officer's Estimation on Hospital Surgery Receipts for Couple Lacking Evidence.

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....Double addition of the same amount in both the assessee and assessee’s wife - receipts estimated on hospital - Since neither party is able to furnish any evidence with reference to actual number of surgeries being done, the reasonable estimation of the AO cannot be faulted. - AT....

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Double Taxation Dispute: Court Upholds Assessing Officer's Estimation on Hospital Surgery Receipts for Couple Lacking Evidence.