Discrepancies in Maintaining KYC Documentation not amounts to Incriminating Material: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]
ITAT deletes addition under Section 153A of the Income Tax Act and held that discrepancies in maintaining KYC Documentation does not constitute incriminating material
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted addition under Section 153A of the Income Tax Act and held that discrepancies in maintaining KYC Documentation does not constitute incriminating material. The AO on the basis of the details provided by the assessee and various evidences gathered during the search and…
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