No addition for unexplained investment on basis of unsigned MOU recovered during survey for purchase of land
July 28, 2014[2014] 46 taxmann.com 372 (Delhi)
IT : No addition could be made on account of unexplained investment if MOU for purchase of land as well as receipt given by seller found during survey were unsigned documents and transaction had not materialized
Regards
Prarthana Jalan
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