Taxing it in the hands of the taxpayer on the ground that his wife was not actually carrying out any business
The Rajkot bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed the addition of income as ‘undisclosed income’ at the hands of the husband, citing that the income was already declared by the wife. Mr. Mehul Ranpura representing the assessee pointed out that in consequence to search action conducted in the group…
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