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2023 (5) TMI 110 - ITAT SURATUnaccounted job work received - CIT(A) restricting the addition made by the AO by estimating the profit @ 20% on unaccounted job receipts to consider 5% as net profit as income for the year under consideration - HELD THAT:- As this Coordinate Bench of this Tribunal in Betex India Ltd.whereby the issue under consideration relating to addition in respect of unaccounted job work received were discussed and adjudicated , wherein 5% of alleged unaccounted job work addition was confirmed. As the issue is squarely covered in favour of assessee by the order in Betex India Ltd. group cases[2022 (12) TMI 1403 - ITAT SURAT] and there is no change in facts and law and the Revenue is unable to produce any material to controvert the aforesaid findings - we dismiss the Revenue’s appeal.
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