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2016 (5) TMI 584 - AT - Income TaxUnexplained expenditure u/s 69C - it was found that the assessee along with many other persons have given donation to the education society for admission to the courses conducted by the group - Held that:- Additions in this case only on the basis of entries in a diary without any corroborative evidence cannot be held to be justified. It is pertinent to mention here that in this case the statement of the assessee was recorded by the Assessing Officer and specific questions were put regarding the diary entry/capitation fee. However, the assessee has specifically denied regarding making of any cash payment to the institute and the Assessing Officer has failed to bring any evidence on the file to show that the statement made by the assessee before him was wrong. In view of this, the additions made by the lower authorities in this case do not seem to be justified and the same are accordingly ordered to be deleted. - Decided in favour of assessee
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