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2020 (4) TMI 362 - ITAT MUMBAIDeduction u/s 35 - Addition on bogus donation made by the assessee - expenditure on scientific research - reliance on the statement of brokers who are providing the accommodation entries - CIT(A) while deleting the additions has held, that the AO has solely relied upon the report of Investigation Wing and has not carried out any worthwhile independent inquiry in this matter - HELD THAT:- CIT(A) has relied upon the documentary evidence on record which has been produced by assessee. The AO declined the claim of the assessee on the basis of non submission of the record. However, the CIT(A) has placed reliance upon the number of decisions but on the similar facts and circumstances, the Hon’ble ITAT has also given the finding in the case of Urnish Jewellers Vs. ACIT [2019 (5) TMI 1323 - ITAT MUMBAI], Vora Financial Services Pvt. Ltd. Vs. ACIT [2018 (7) TMI 64 - ITAT MUMBAI]. The said law was relied by the Ld. Representative of the assessee. The facts are not distinguishable at this stage. We nowhere found any reason to interfere with the finding of the CIT(A), therefore, in view of the said facts and circumstances, we are of the view that the finding of the CIT(A) is quite correct and justifiable - Decided against revenue
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