2020 (1) TMI 260 - SCH - Income Tax

Addition u/s 69C - capitation fee for admission in medical college - search conducted on medical college - Chairman and managing trustee of college had accepted receipt of capitation fees and name of assessee son was also appeared - Assessee stated before AO that the admission process was undertaken by the Assessee s father-in-law - HELD THAT - SLP dismissed.