Held that the stamp duty was paid by the wife, addition was held to be not justified. (AY. 2011-12)
Ashish Bhardwaj. v. ITO (2021) 190 ITD 867 (SMC) (Delhi)(Trib.)
S. 69A : Unexplained money-Immoveable property-Purchase of property jointly with wife-Stamp valuation-Paid by wife-Addition was held to be not justified. [S. 148]