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2019 (7) TMI 709 - HC - Income TaxAddition u/s 69C - capitation fee for admission in medical college - search conducted on medical college - Chairman and managing trustee of college had accepted receipt of capitation fees and name of assessee son was also appeared - Assessee, stated before AO that the admission process was undertaken by the Assessee’s father-in-law - HELD THAT:- The Court finds that the AO has taken pains to summon Shri Bhati, the father-in-law of the Assessee and record his statement. Unfortunately, the statement made by the Assessee’s father-in-law was not helpful in explaining the source of payment of ₹ 23 lacs as capitation fees. Shri Bhati only explained the payment of ₹ 7.18 lacs as regular fees. With there being no credible explanation offered by the Assessee for the payment made as capitation fee, the AO is justified in adding it to the Assessee’s income. The Court is unable to find any legal error committed by the ITAT in dismissing the appeal of the present Appellant. - No substantial question of law arises
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