High Court Upholds Additions in Bogus Accommodation Entries Case, Citing Corroborated Evidence and Probability Assessment.

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....Bogus accommodation entry - addition in dispute is not solely on the basis of the statement of the persons and the Assessing Officer has relied on other materials. The statements of the persons who controlled the business of providing accommodation entry have been corroborated with the material, surround circumstances and preponderance of probability - Additions confirmed - HC....