INCOME TAX : Correctness of ‘Ikrarnama’ (Agreement to sell) showing cash payment by purchaser could not be outrightly discarded on denial by purchaser and addition of amount deposited in bank account of assessee-seller in his hand instead of his claim of it being sales turnover could not be made without examining genuineness of ikrarnamaINCOME TAX : Correctness of ‘Ikrarnama’ (Agreement to sell) showing cash payment by purchaser could not be outrightly discarded on denial by purchaser and addition of amount deposited in bank account of assessee-seller in his hand instead of his claim of it being sales turnover could not be made without examining genuineness of ikrarnamawww.taxmann.com Latest Case LawsRead More