Court :
ITAT Kolkata/Guwahati
Brief :
THE ITAT held that additions cannot be made only on the basis of declaration made under section 132(4) of the Income Tax Act, 1961 without any corroborating evidence to prove the addition.
Citation :
I.T .A. NOS . 219, 222 & 224/GAU/2019
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English