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Only the right person is liable to be taxed and not the wrong person

TREATISE ON SCHEDULE III: A guide for the preparation of Financial Statements Book by CA (Dr.) Alok Garg

Addition cannot be sustained in absence of inconsistency in assessee's claim and non-rebuttal: ITAT

Cash deposit during demonization out of sale and debtor realization not unexplained u/s 69A: ITAT

‘Other Income’ in nexus with business of the assessee is eligible for deduction u/s 80IA: ITAT
