AO can’t tax incomes which are voluntary disclosed by assessee in statement recorded u/s 132(4): ITAT

INCOME TAX : Where AO made addition on account of difference in value of land owned by assessee as shown by it in its books of account and report of Valuation Officer, since such difference was less than 15 per cent, impugned addition made by AO only on basis of report of Valuation Officer was to be deleted

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