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No Levy of penalty merely because of non-disclosure of surrendered income in ITR: ITAT

Statement of the person not connected with business has no evidentiary value: ITAT

Cash deposit post demonetization to be treated as Business Income: ITAT

No disallowance simply because agricultural expenses were on lower side of general market trend: ITAT

Wherein investment in foreign companies disallowance made u/s 14A to be deleted: ITAT
