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2017 (12) TMI 253 - HC - Income TaxAddition on account of undisclosed franchisee commission and addition on account of suppression of income from the self controlled outlets - Held that:- Addition on account of undisclosed franchisee commission and addition on account of suppression of income from the self controlled outlets are concerned, the previous decision for another assessment year, in the assessee’s case; reported as “Principal Commissioner of Income Tax Vs. Meeta Gutgutia Prop. M/s Ferns “N” Petals” (2017 (5) TMI 1224 - DELHI HIGH COURT) cover the same, no question of law arises. Additions made as non refundable security - as held by the CIT(A) and ITAT to be not taxable - Held that:- The MOU was merely a draft and not signed by the parties and they were accompanied by the corroborative evidence. Addition of ₹ 45,74,503/- on account of unexplained investment in stock under Section 69, which was deleted by CIT(A) and upheld by the ITAT, the Court is of the opinion that no question of law arises as these are only finding of facts.
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