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Income Tax - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Addition made on account of informer information expenses - ...

Case Laws     Income Tax

February 18, 2022

Addition made on account of informer information expenses - Additions u/s 69C - In this case, details of informants have to kept secret and the assessee has supplied enough information to substantiate the actual payment but only kept the identity of the informants. After going through detailed finding of the Ld.CIT(A) we do not find any reason to interfere with the finding of the Ld.CIT(A) - CIT(A) rightly deleted the additions - AT

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