2013 (11) TMI 372

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..... tchi Rokar as true and correct documentation - Net income as shown and recorded should be treated as true and correct income earned – Decided against the Revenue. - ITA 571/2012 - - - Dated:- 9-10-2013 - MR. SANJIV KHANNA AND MR. SANJEEV SACHDEVA, JJ. For the Appellant: Mr. N.P. Sahni, Advocate For the Respondent: Dr.Rakesh Kapoor and Mr.Rishabh, Kapoor, Advocates ORDER 1. Learne .....

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..... d as there were no vouchers or bills in support. But in appeal, the Commissioner of Income Tax (Appeals) and the Tribunal have held that the Katchi Rokar has to be taken as one complete document and cannot be bifurcated for making additions on account of income shown, without reducing from the said amount, the expenditure duly recorded and mentioned in Katchi Rokar records. If we treat and hold Ka .....

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