INCOME TAX : Where Assessing Officer made additions to assessee’s income on basis of an agreement to sale, however, revenue was only in possession of photocopy of agreement alleged to have been executed and assessee was able to prove that same was an unregistered document, and assessee claimed to have sold land in question vide a registered sale deed, addition made to income of assessee under section 69, on basis of uncertified copy of an agreement to sell was not justifiedINCOME TAX : Where Assessing Officer made additions to assessee’s income on basis of an agreement to sale, however, revenue was only in possession of photocopy of agreement alleged to have been executed and assessee was able to prove that same was an unregistered document, and assessee claimed to have sold land in question vide a registered sale deed, addition made to income of assessee under section 69, on basis of uncertified copy of an agreement to sell was not justifiedwww.taxmann.com Latest Case LawsRead More
