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2019 (9) TMI 1673 - AT - Income TaxUnexplained advertisement expenses - Addition u/s 69C - Addition made as certain parties did not respond to inquiries made by the AO u/s 133(6) - HELD THAT:- The mere fact that certain parties did not respond to inquiries made by the Assessing Officer under Section 133(6) of I.T. Act; is not, by itself, sufficient to warrant addition of expenses in connection with which the inquiries were made U/s 133(6) of I.T. Act. For our aforesaid view, we take additional support from orders of CIT vs. Continental Carbon India Ltd. [2012 (6) TMI 712 - DELHI HIGH COURT] and CIT vs. GP International Ltd. [2009 (12) TMI 33 - PUNJAB AND HARYANA HIGH COURT] as held by Hon’ble High Court that merely because some of the persons did not respond to the notice issued by the Assessing officer U/s 133(6) of the I.T. Act, it cannot be taken that the said transaction was ingenuine - Decided in favour of assessee.
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