The question of addition u/s 69C shall arise only if it is shown ...

Taxpayer's Unrecorded Expenditure u/s 69C Not Proven; No Evidence of Payments via Illegal Sources Found.

August 19, 2016

Case Laws Income Tax AT

The question of addition u/s 69C shall arise only if it is shown that the assessee has incurred any expenditure outside the books of account. In the instant case, we notice that the assessing officer has not brought any material on record to show that the assessee has made any payment through illegal sources to cover up the amount of under invoicing - AT

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The question of addition u/s 69C shall arise only if it is shown ...

Taxpayer's Unrecorded Expenditure u/s 69C Not Proven; No Evidence of Payments via Illegal Sources Found.

August 19, 2016

Case Laws Income Tax AT

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