Commissioner of Income-tax, Agra Versus Devendra Kumar Gupta - Income Tax - ALLAHABAD HIGH COURT - HC - Income of minor - additions u/s 69 - Held that - The children filed returns under Amnesty Scheme, which had been accepted by the Assessing Officer, treating their separate income as such this amount was not liable to be added in the income of the assessee - Decided against Revenue. Cash found during search - Held that - The statement of independemt witnesses were taken on record - They had sol................................... Income Tax - Case Laws
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