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2019 (1) TMI 1473 - HC - Income TaxAddition of undisclosed receipt - Difference in total receipts as per books of accounts and receipts as per 26AS - Held that:- Tribunal on consideration of the aforesaid has held that the CIT(A) has considered specific fact of discrepancy in the amount shown in the 26AS in comparison to the books of account. The bills including service tax were raised and the TDS was deducted inclusive of service tax amount of ₹ 1,61,36,763/-. The revenue has not brought any fact or material to contradict the factual details recorded by the CIT(A). The appeal of the revenue was therefore dismissed by the Tribunal. Even though the learned counsel for the appellant-revenue has reiterated the same arguments which were raised before the Tribunal but on consideration of the material on record, we do not find any substantial question of law arising in the present appeal. The appeal is therefore dismissed.
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