ITAT deleted additions made in hands of husband as cash payment of stamp duty was actually done by wife

INCOME TAX : Where AO made an addition on account of stamp duty incurred by assessee for purchase of an immovable property as unexplained investment, since property was owned by assessee jointly with his wife and such amount towards stamp duty was actually paid by wife of assessee and said fact was also brought forward before AO, impugned addition made on account of said stamp duty amount in hands of assessee was unjustified

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