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If existence of income is presumed, existence of expenditure is also to be presumed

If existence of income is presumed, existence of expenditure is also to be presumed: If the revenue was of the opinion that the expenses claimed towards 'green boxes' was inadmissible or was excessive, or not genuine, in order to reject the entries in the books of account and other documents of the assessee, seized during the search, it ought to have relied on other materials....

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