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143(1)

  • If Assessee proved identity, creditworthiness as well as genuineness of transactions then the ‎Assessee had discharged its primary onus on providing complete details in respect of loan ‎transactions and if AO failed to carry out any fruitful investigation then no addition could be ‎made towards unexplained unsecured loans. 29 Judgements discussed

  • No addition in respect of share application money when names and addresses of share holders were given to AO

Sub Categories of 143(1)

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