No addition could be made on the basis of ‘Mobile data or loose paper in the absence of corroborative evidence: ITAT Chandigarh ITAT Chandigarh in the case of Smt. Harvinder Kaur vs. ACIT, Central Circle-1, Ludhiana, ITA Nos. 691 & 692/Chd/2023, dated 01.04.2025: Assessment Years: 2017-18 & 2018-19 has held that No addition could be…
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