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2012 (10) TMI 1032 - DELHI HIGH COURT
Addition u/s 69 - addition of the amounts directed by the AO, were the documents obtained by the income tax authorities in the course of a search conducted in the premises of Manav Rachna Group - Held that:- The claim of on money transactions has not at all proved in this case. As held the onus is that of revenue to prove the same and as clearly found by us above the revenue has failed to do so the same. See CIT Versus. M/s INDICATION INSTRUMENTS LTD. & vice versa [2010 (9) TMI 1112 - ITAT DELHI]