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2022 (6) TMI 83 - HC - Income TaxUnaccounted brokerage - addition on the basis of the statement made by the assessee as recorded u/s 131 - ITAT deleted the addition - HELD THAT:- On both the aforesaid issues or rather to put in other words, on all the proposed questions of law, there are findings of the fact recorded by the Tribunal in its impugned order. We have looked into in the line of reasoning adopted by the Tribunal so far as the addition of Rs.68 Lakh is concerned and from para 17 onwards, so far as the statement of the assessee recorded under Section 131 of the Act is concerned. We are of the view that none the questions as proposed by the Tribunal to be termed as substantial questions of law.
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