2 results for “section 68”+ Section 153C(1)clear
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1) Whether, on the facts and in the circumstances of the case, the document recovered on search can be presumed to be true and correct under Section 292C of the Income Tax Act, 1961 (Act for short)? (2) Has not the Tribunal committed an error insofar as putting the burden of proof on the Department? (3) Whether the first