Mere not recording of transactions not make them undisclosed if entries are verifiable from other primary records
December 10, 2017
High Courts, Income Tax, Judgments
Mere not recording of transactions not make them undisclosed if entries are otherwise verifiable from other primary books. High Court upheld ITAT judgment ABCAUS Case Law Citation: ABCAUS 2142 (2017) (12) HC The Challenge/Grievance: The instant appeal was filed by the Income Tax Department (the Revenue/Department) against the …