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2008 (9) TMI 28 - HC - Income Tax
Addition on basis of notings in diaries seized from the assessee’s premises - tribunal noted that all the evidence, materials, explanations were furnished by assessee before the AO - tribunal returned a finding of fact that there is no corroborative/direct evidence to presume that the notings had materialised into transactions giving rise to income not disclosed in the regular books of accounts - additions not justified – there is no perversity in tribunal’s findings - no question of law arise