The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the incriminating statements by third parties cannot be used for addition in Income Tax assessment. The assessee Shantha Natarajan and Harish Bhatt Natarajan, both are individuals, who filed their return of income for A.Y. 2013-14 ,returning a total income of Rs.72,03,990/-. A…
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