Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (11) TMI 79 - ITAT CALCUTTA-BExtract: .......e leaming to say that suspicion can never be substituted for proof. However strong the suspicion may be, it is not sufficient to sustain an addition. The order of the ITO drew certain presumptions in the shape of surmises. Such an order can hardly be sustained. 11. In the result, the order of the CIT (Appeals) is upheld and the appeal is dismissed.
|