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Lease agreement with own family shouldn’t be considered when it is made for tax evasion: Apex Court

August 10, 2017[2017] 84 taxmann.com 116 (SC)/[2017] 396 ITR 721 (SC)/[2017] 297 CTR 117 (SC)

IT: Where Income-tax Authorities found that assessee had leased out his property to his own family members to show lesser income in his hand, Assessing Authorities could have taxed said income in hands of assessee

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