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Section 68 Scrutiny: Large Investment and Corporate Structures Not Automatically Deemed Colorable Device.

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....Unexplained credit u/s 68 - Merely because the investment was considerably large and as noted, several corporate structures were either created or came into play in routing the investment in the assessee through P5AHIML would not be sufficient to brand the transaction as colourable device.....

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Section 68 Scrutiny: Large Investment and Corporate Structures Not Automatically Deemed Colorable Device.