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Income Tax - Case Law - ITO, Co. Ward 1 (2) Versus Agile Properties Ltd. 2013 (9) TMI 10 - ITAT DELHI

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Addition u/s 69B - Nature of transaction - Onus to prove - Reference to valuation officer u/s 142A(1) - Held that - when undisputedly, the details of the sellers of the land to the assessee were on record before the Asse.......... Income Tax - Case Law

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